S 804 117th Congress Senate Taxation Income tax deductions State and local taxation

SALT Deduction Fairness Act

Introduced: March 17, 2021 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov

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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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.

What's happening now March 17, 2021

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

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

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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/)