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: March 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

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Plain-English summary Congressional Research Service

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 February 8, 2021

Referred to the House Committee on Ways and Means.

Bill text 1 version