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H.R. 202 117th Congress House

SALT Fairness Act of 2021

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

Introduced: October 27, 2021 See on congress.gov
Taxation Income tax deductionsProperty taxState and local taxation
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 5, 2021
Referred to the House Committee on Ways and Means.
Jan 5, 2021
Introduced in House
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 Latest action January 5, 2021

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

SALT Fairness Act of 2021

This bill repeals the temporary restrictions in taxable years 2018 through 2025 on the deductibility of state and local taxes.

 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. 202: SALT Fairness Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-202/
MLA
"H.R. 202: SALT Fairness Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-202/.
Bluebook (legal)
H.R. 202, 117th Cong. (2026), https://openamerica.io/bill/117-HR-202/.
Markdown link
[H.R. 202: SALT Fairness Act of 2021](https://openamerica.io/bill/117-HR-202/)
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