H.R. 430: SALT Deductibility Act

119th Congress · introduced 2025-01-15 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Official title

SALT Deductibility Act

Plain summary

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act This bill repeals the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap). Under current law, a SALT deduction cap of $10,000 ($5,000 for married individuals filing separate federal income tax returns) applies for tax years 2018 through 2025 and expires beginning in 2026.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

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Official text

SALT Deductibility Act

Source: Congressional Research Service summary (Introduced in House)

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Officials and money

Sponsor: Rep. Garbarino, Andrew R. [R-NY-2] · 25 cosponsors

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Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr430.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>

Record fed-us-cong119-hr430 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills