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HR 430119th CongressIntroduced

SALT Deductibility Act

Introduced: Oct 25, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

The SALT Deductibility Act repeals the $10,000 limitation on the deduction for state and local taxes (SALT) for married couples filing jointly, restoring full deductibility for state and local property and income taxes.

Key Points

  • 1Repeals the $10,000 SALT deduction cap
  • 2Restores full deductibility for state and local property and income taxes
  • 3Applies to taxable years beginning after December 31, 2024
  • 4Benefits taxpayers in high-tax states
  • 5Increases federal revenue loss estimate

Impact Areas

Federal tax policyState and local government revenueTaxpayers in high-tax statesFederal budget and deficitHousing market impacts
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