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HR 232119th CongressIntroduced
SALT Fairness and Marriage Penalty Elimination Act
Introduced: Oct 18, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The SALT Fairness and Marriage Penalty Elimination Act increases the state and local tax (SALT) deduction limit from $10,000 to $100,000 for individuals and $200,000 for married couples filing jointly.
Key Points
- 1Raises SALT deduction limit to $100,000 for individual filers
- 2Sets $200,000 limit for married couples filing jointly
- 3Eliminates marriage penalty in SALT deduction
- 4Applies to tax years beginning after December 31, 2024
- 5Amends Internal Revenue Code Section 164(b)(6)(B)
- 6Benefits taxpayers in high-tax states
Impact Areas
Federal income tax policyState and local taxationMarried couple tax treatmentHigh-tax jurisdiction residentsFederal revenue impact
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