SALT Fairness for Working Families Act

House Bill

H.R. 246

119th Congress

SALT Fairness for Working Families Act

In Committee

Introduced:Jan 9, 2025

Primary Sponsor

David Schweikert

Representative

Republican

AZ-1

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

This bill increases the federal tax deduction cap for state and local taxes, known as SALT. The limit would rise from 10,000 dollars to 15,000 dollars for individual filers and from 10,000 dollars to 30,000 dollars for married couples filing jointly. The current 10,000 dollar cap was established in the 2017 Tax Cuts and Jobs Act and particularly affects taxpayers in high-tax states like New York, New Jersey, and California. This bill provides partial relief while maintaining some limitation on the deduction.

Latest Action

Referred to the House Committee on Ways and Means.

AI Summary

Plain-English explanation of this bill

This bill increases the federal tax deduction cap for state and local taxes, known as SALT. The limit would rise from 10,000 dollars to 15,000 dollars for individual filers and from 10,000 dollars to 30,000 dollars for married couples filing jointly. The current 10,000 dollar cap was established in the 2017 Tax Cuts and Jobs Act and particularly affects taxpayers in high-tax states like New York, New Jersey, and California. This bill provides partial relief while maintaining some limitation on the deduction.

Last updated: 1/4/2026

Official Summary

Congressional Research Service summary

SALT Fairness for Working Families ActThis bill increases the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap) to $15,000 ($30,000 for married individuals filing a joint federal income tax return). Under current law, the SALT deduction cap is $10,000 ($5,000 for a married individuals filing separate federal income tax returns).

Key Points

Main provisions of the bill

Increases SALT deduction cap to 15,000 dollars for individuals
Raises cap to 30,000 dollars for married couples filing jointly
Currently capped at 10,000 dollars under 2017 tax law
Provides relief for taxpayers in high-tax states
Maintains some limitation rather than full SALT restoration

How This Impacts Americans

Potential effects on citizens and communities

For high-tax state residents: Reduced federal tax burden from state and local taxes. For married couples: Tripled deduction cap from 10,000 to 30,000 dollars. For federal revenue: Potential reduction from increased deductions. For housing markets: May support home values in high-tax areas. For tax reform debates: Partial compromise on SALT cap controversy.

Policy Areas

Primary Policy Area

Taxation

Related Subjects

Income tax deductions

State and local taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

246, 119th Congress (2025). "SALT Fairness for Working Families Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-246