To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.

This bill changes the federal cap on the deduction for state and local taxes (SALT) starting with tax year 2027. For 2026 the cap is $40,400; the bill would set the cap for married couples filing a joint return at 200 percent of that amount and for married people filing separately at 50 percent. It would also set the income level at which the deduction cap begins to shrink at 200 percent of $505,000 for joint filers and 50 percent for married people filing separately. Future yearly increases to these amounts would be figured based on each taxpayer's filing status.

Full text and official record on Congress.gov

Sponsors

• Josh Gottheimer Democrat sponsor
• 1 cosponsors