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S. 3178 116th Congress Senate

Restoring Tax Fairness for States and Localities Act

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the limitation on deduction of State and local taxes, and for other purposes.

Introduced: January 9, 2020 Introduced by: Charles E. Schumer Democratic · New York See on congress.gov
Taxation Income tax deductionsIncome tax ratesState and local taxationTax administration and collection, taxpayersTax treatment of families
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 9, 2020
Read twice and referred to the Committee on Finance.
Jan 9, 2020
Introduced in Senate
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 Latest action January 9, 2020

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Restoring Tax Fairness for States and Localities Act

This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return. It eliminates the current $10,000 cap on the deduction in 2020 and 2021.

The bill increases the top marginal income tax rate to 39.6% beginning in 2020, and reduces the dollar amount at which the increased tax rate begins.

 Related & companion bills 3
  • HR 5377 Identical bill Restoring Tax Fairness for States and Localities Act
  • HR 5342 Supporting America’s First Responders Act of 2019
  • HR 5352 Supporting America’s Teachers Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Jan 9, 2020
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3178: Restoring Tax Fairness for States and Localities Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-3178/
MLA
"S. 3178: Restoring Tax Fairness for States and Localities Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-3178/.
Bluebook (legal)
S. 3178, 116th Cong. (2026), https://openamerica.io/bill/116-S-3178/.
Markdown link
[S. 3178: Restoring Tax Fairness for States and Localities Act](https://openamerica.io/bill/116-S-3178/)
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