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HR 4803 115th Congress House

SALT Prepayment Deductibility Act

Official title: To clarify the treatment of State and local real property taxes paid in 2017 and assessed for 2018.

Introduced: January 29, 2018 See on congress.gov
Taxation Income tax deductionsProperty taxState and local taxationTax administration and collection, taxpayers
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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 16, 2018
Referred to the House Committee on Ways and Means.
Jan 16, 2018
Introduced in House
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 Latest action January 16, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

SALT Prepayment Deductibility Act

This bill specifies that, for the purpose of the federal tax deduction for certain state and local taxes, amounts paid in 2017 for real property taxes assessed for 2018 must be treated as paid or accrued within 2017.

(Under current law, individual deductions for certain state and local taxes are limited during 2018-2025 to $10,000 per year for individuals or $5,000 for married individuals filing a separate return.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 12
All 12 Democratic 4 Republican 2
D
Garamendi, John
California · Feb 7, 2018
Hultgren, Randy
· Jan 29, 2018
 D
McCollum, Betty
Minnesota · Jan 29, 2018
 D
Raskin, Jamie
Maryland · Jan 29, 2018
Donovan, Daniel
· Jan 16, 2018
Faso, John
· Jan 16, 2018
FRELINGHUYSEN, RODNEY
· Jan 16, 2018
 D
Gottheimer, Josh
New Jersey · Jan 16, 2018
LOBIONDO, FRANK
· Jan 16, 2018
 R
Smith, Christopher H.
New Jersey · Jan 16, 2018
 R
Stefanik, Elise M.
New York · Jan 16, 2018
Zeldin, Lee
· Jan 16, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4803: SALT Prepayment Deductibility Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4803/
MLA
"H.R. 4803: SALT Prepayment Deductibility Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4803/.
Bluebook (legal)
H.R. 4803, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4803/.
Markdown link
[H.R. 4803: SALT Prepayment Deductibility Act](https://openamerica.io/bill/115-HR-4803/)
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