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S. 85 117th Congress Senate

SALT Deductibility Act

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.

Introduced: January 28, 2021 Introduced by: Charles E. Schumer Democratic · New York See on congress.gov
Taxation Income tax deductionsProperty taxSales and excise taxesState 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
Jan 28, 2021
Read twice and referred to the Committee on Finance. (text: CR S200)
Jan 28, 2021
Introduced in Senate
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 Latest action January 28, 2021

Read twice and referred to the Committee on Finance. (text: CR S200)

 Plain-English summary Congressional Research Service

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act

This bill repeals the temporary restrictions in taxable years 2018 through 2025 on the deductibility of state and local taxes.

 Related & companion bills 2
  • HR 613 Identical bill SALT Deductibility Act
  • HR 202 SALT Fairness Act of 2021
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 8
D
Blumenthal, Richard
Connecticut · Feb 8, 2021
 D
Murphy, Christopher
Connecticut · Feb 8, 2021
 D
Van Hollen, Chris
Maryland · Feb 8, 2021
 D
Booker, Cory A.
New Jersey · Jan 28, 2021
 D
Duckworth, Tammy
Illinois · Jan 28, 2021
 D
Durbin, Richard J.
Illinois · Jan 28, 2021
 D
Gillibrand, Kirsten E.
New York · Jan 28, 2021
 D
Wyden, Ron
Oregon · Jan 28, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 85: SALT Deductibility Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-85/
MLA
"S. 85: SALT Deductibility Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-85/.
Bluebook (legal)
S. 85, 117th Cong. (2026), https://openamerica.io/bill/117-S-85/.
Markdown link
[S. 85: SALT Deductibility Act](https://openamerica.io/bill/117-S-85/)
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