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H.R. 4740 115th Congress House

SALT Deductibility Act

Official title: To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.

Introduced: January 8, 2018 See on congress.gov
Taxation Income tax deductionsProperty taxState and local taxation
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 8, 2018
Referred to the House Committee on Ways and Means.
Jan 8, 2018
Introduced in House
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 Latest action January 8, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act

This bill amends the Internal Revenue Code to repeal the limitation on individual deductions for certain state and local taxes. (For tax years 2018-2025, the deduction for certain state and local taxes is currently limited to $10,000 per year for individuals or $5,000 for married individuals filing a separate return.)

 Related & companion bills 1
  • HR 4789 Cutting Local Taxes by Reinstating SALT Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4740: SALT Deductibility Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4740/
MLA
"H.R. 4740: SALT Deductibility Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4740/.
Bluebook (legal)
H.R. 4740, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4740/.
Markdown link
[H.R. 4740: SALT Deductibility Act](https://openamerica.io/bill/115-HR-4740/)
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