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S. 804 117th Congress Senate

SALT Deduction Fairness Act

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals filing jointly can deduct for certain State and local taxes.

Introduced: March 17, 2021 Introduced by: Susan M. Collins Republican · Maine See on congress.gov
Taxation Income tax deductionsState and local taxation
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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
Mar 17, 2021
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1616)
Mar 17, 2021
Introduced in Senate
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 Latest action March 17, 2021

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1616)

 Plain-English summary Congressional Research Service

SALT Deduction Fairness Act

This bill increases the limitation on the deduction for state and local taxes to $20,000 for individuals filing a joint tax return. The limitation applies to taxable years 2018 through 2025.

 Related & companion bills 1
  • HR 2439 SALT Fairness for Working Families Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 804: SALT Deduction Fairness Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-804/
MLA
"S. 804: SALT Deduction Fairness Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-804/.
Bluebook (legal)
S. 804, 117th Cong. (2026), https://openamerica.io/bill/117-S-804/.
Markdown link
[S. 804: SALT Deduction Fairness Act](https://openamerica.io/bill/117-S-804/)
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