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US S85

US S85
Securing Access to Lower Taxes by ensuring Deductibility Act SALT Deductibility Act


summary

Introduced
01/28/2021
In Committee
01/28/2021
Crossed Over
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, includ- ing State and local property and income taxes.

AI Summary

This bill, the Securing Access to Lower Taxes by ensuring Deductibility Act (or SALT Deductibility Act), proposes to amend the Internal Revenue Code of 1986 to repeal the current limitation on the deduction for certain taxes, including state and local property and income taxes. The bill would apply to taxable years beginning after December 31, 2020, effectively restoring the full deductibility of these state and local taxes for federal income tax purposes.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

Read twice and referred to the Committee on Finance. (text: CR S200) (on 01/28/2021)

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