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S 3178 116th Congress Senate Taxation Income tax deductions Income tax rates State and local taxation Tax administration and collection, taxpayers Tax treatment of families

Restoring Tax Fairness for States and Localities Act

Introduced: January 9, 2020 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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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 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.

What's happening now January 9, 2020

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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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