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H.R. 339 118th Congress House

SALT Marriage Penalty Elimination Act

Official title: To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the limitation on the amount individuals can deduct for certain State and local taxes.

Introduced: January 12, 2023 Introduced by: Michael Lawler Republican · New York See on congress.gov
Taxation Income tax deductionsState and local taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 30, 2023
Sponsor introductory remarks on measure. (CR H507)
Jan 12, 2023
Referred to the House Committee on Ways and Means.
Jan 12, 2023
Introduced in House
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 Latest action January 30, 2023

Sponsor introductory remarks on measure. (CR H507)

 Plain-English summary Congressional Research Service

SALT Marriage Penalty Elimination Act

This bill increases from $10,000 to $20,000 the amount that a married couple filing a joint tax return may deduct as state and local taxes (thus eliminating the tax effect known as the marriage penalty with respect to the deduction).

 Related & companion bills 3
  • HR 680 Tax Relief for Middle Class Families Act of 2023
  • HR 1260 SALT Relief Act
  • S 830 SALT Deduction Fairness Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 1
Garcia, Mike
· May 22, 2023
 R
LaLota, Nick
New York · May 10, 2023
Molinaro, Marcus
· Feb 2, 2023
D'Esposito, Anthony
· Jan 12, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 339: SALT Marriage Penalty Elimination Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-339/
MLA
"H.R. 339: SALT Marriage Penalty Elimination Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-339/.
Bluebook (legal)
H.R. 339, 118th Cong. (2026), https://openamerica.io/bill/118-HR-339/.
Markdown link
[H.R. 339: SALT Marriage Penalty Elimination Act](https://openamerica.io/bill/118-HR-339/)
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