HR 946
117th Congress
House
Taxation
Income tax deductions
Income tax rates
State and local taxation
Tax administration and collection, taxpayers
Tax treatment of families
SALT Act
Introduced: February 8, 2021
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 8, 2021
Referred to the House Committee on Ways and Means.
Feb 8, 2021
Introduced in House
Plain-English summary
Stop the Attack on Local Taxpayers Act of 2021 or the SALT Act
This bill repeals the limitation on the deductibility of state and local taxes during 2018-2025. It also increases from $250 to $1,000 the tax deduction for certain expenses of elementary and secondary school teachers and allows a deduction from gross income (above-the-line) for certain training and uniform expenses of first responders (i.e., individuals who are law enforcement officers, firefighters, paramedics, or emergency medical technicians for at least 1,000 hours during a taxable year).
The bill expands individual income tax brackets and increases the top income tax rate for individual taxpayers to 39.6%.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1