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HR 6049 117th Congress House Taxation

To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.

Introduced: November 18, 2021 Introduced by: Smith, Christopher H. Republican · New Jersey See on congress.gov
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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
Nov 18, 2021
Referred to the House Committee on Ways and Means.
Nov 18, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

This bill extends the limitation on the tax deduction for state and local taxes through 2031. It increases the limitation to $80,000 between 2021 and 2030 and reduces it to $10,000 in 2031.

What's happening now November 18, 2021

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • HR 5376 Related bill An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6049: To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.. 117th Congress. Open America. https://openamerica.io/bill/117-HR-6049/
MLA
"H.R. 6049: To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-6049/.
Bluebook (legal)
H.R. 6049, 117th Cong. (2026), https://openamerica.io/bill/117-HR-6049/.
Markdown link
[H.R. 6049: To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.](https://openamerica.io/bill/117-HR-6049/)
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