[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 160 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 160

To amend the Internal Revenue Code of 1986 to repeal the limitation on 
      deduction for State and local taxes, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2023

Mr. Mike Garcia of California introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
      deduction for State and local taxes, and for other purposes.

    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 Fairness Act of 2023''.

SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE AND LOCAL, ETC. 
              TAXES.

    (a) In General.--Section 164(b) of the Internal Revenue Code of 
1986 is amended by striking paragraph (6).
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in section 11042 of Public Law 115-97.
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