[Congressional Record Volume 165, Number 195 (Friday, December 6, 2019)]
[House]
[Pages H9337-H9338]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                            12 DAYS OF SALT

  (Ms. SHERRILL asked and was given permission to address the House for 
1 minute and to revise and extend her remarks.)
  Ms. SHERRILL. Madam Speaker, on this third day of SALT, my 
constituents have said to me that they think the holiday season is the 
perfect time to eliminate the SALT marriage penalty.
  The 2017 tax law violated more than 100 years of Federal tax policy, 
capping the State and local tax deduction at $10,000. That means 
married couples filing jointly are constrained to the same $10,000 
level that applies to individual filers.
  This penalizes tens of thousands of couples in my district. In Morris 
County alone, there were more than 52,000 middle-class joint filers in 
2016, and well over half were above the $10,000 cap. They are now 
likely subject to a marriage penalty simply for filing their taxes 
jointly.
  I am a member of the SALT task force, and my bipartisan bill, the 
SALT

[[Page H9338]]

Relief and Marriage Penalty Elimination Act, should be the basis for 
righting this wrong done to families. It will raise the SALT deduction 
across the board and restore incentives for charitable giving and 
homeownership.

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