[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2624 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 2624

 To amend the Internal Revenue Code of 1986 to increase the limitation 
              on the deduction for State and local taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 9, 2019

Ms. Sherrill (for herself, Ms. Stefanik, Mr. Cisneros, and Mr. King of 
  New York) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the limitation 
              on the deduction for State and local taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``SALT Relief and Marriage Penalty 
Elimination Act of 2019''.

SEC. 2. INCREASE IN LIMITATION ON DEDUCTION FOR STATE AND LOCAL TAXES.

    (a) In General.--Section 164(b)(6)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``$10,000 ($5,000 in the case of a 
married individual filing a separate return)'' and inserting ``an 
amount equal to the basic standard deduction in effect with respect to 
the taxpayer for the taxable year under paragraph (2) of section 63(c) 
(determined after the application of paragraph (7) and without regard 
to paragraphs (5) and (6) of such section)''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.
                                 <all>