Skip to main content
H.R. 4789 115th Congress House

Cutting Local Taxes by Reinstating SALT 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 12, 2018 Introduced by: Josh Gottheimer Democratic · New Jersey See on congress.gov
Taxation Income tax deductionsProperty taxState and local taxation
Sign in to write a letter Sign in to watch
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 12, 2018
Referred to the House Committee on Ways and Means.
Jan 12, 2018
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action January 12, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Cutting Local Taxes by Reinstating SALT 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 2
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4789: Cutting Local Taxes by Reinstating SALT Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4789/
MLA
"H.R. 4789: Cutting Local Taxes by Reinstating SALT Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4789/.
Bluebook (legal)
H.R. 4789, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4789/.
Markdown link
[H.R. 4789: Cutting Local Taxes by Reinstating SALT Act](https://openamerica.io/bill/115-HR-4789/)
Report a problem