H.R. 946: SALT Act
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H.R. 946: SALT Act
117th Congress · introduced 2021-02-08 · Taxation · Latest: Referred to the House Committee on Ways and Means.
federal
Follow this bill, step by step
- Where it came from: introduced 2021-02-08 · official record
- Who proposed it: Rep. Pascrell, Bill, Jr. [D-NJ-9] · what a sponsor is
- What happened next: no floor votes in our records yet. Why?
- Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
- If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.
Official title
SALT Act
Plain summary
Stop the Attack on Local Taxpayers Act of 2021 or the SALT Act This bill repeals the limitation on the deductibility of state and local taxes during 2018-2025. It also increases from $250 to $1,000 the tax deduction for certain expenses of elementary and secondary school teachers and allows a deduction from gross income (above-the-line) for certain training and uniform expenses of first responders (i.e., individuals who are law enforcement officers, firefighters, paramedics, or emergency medical technicians for at least 1,000 hours during a taxable year). The bill expands individual income tax brackets and increases the top income tax rate for individual taxpayers to 39.6%.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
What a vote does
A “Yea” vote
If it passes both chambers and is signed, it becomes law.
A “Nay” vote
If it is not passed, current law stays as it is.
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What does this mean? (plain words)
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The strongest published arguments
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Alternatives
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Rep. Pascrell, Bill, Jr. [D-NJ-9] · 15 cosponsors
Cost estimate: No cost estimate published yet.
Cosponsors on this site
Bonnie Watson Coleman (D-NJ), Frank Pallone, Jr. (D-NJ), Donald Norcross (D-NJ), Andy Kim (D-NJ), Joe Courtney (D-CT), Jimmy Panetta (D-CA), John B. Larson (D-CT), Thomas R. Suozzi (D-NY), Judy Chu (D-CA)
No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.
Words on this page, explained (1)
- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-117hr946.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/117/hr>
Record fed-us-cong117-hr946 · catalog fed-us-congress-bills-cong117 · updated 2026-11-15 by psicol fed-bills-cong117