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HR 7160 118th Congress House Taxation Family relationships Income tax deductions Marriage and family status State and local taxation Tax treatment of families

SALT Marriage Penalty Elimination Act

Introduced: January 31, 2024 Introduced by: Lawler, Michael Republican · New York See on congress.gov
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
Feb 5, 2024
Rules Committee Resolution H. Res. 994 Reported to House. Rule provides for consideration of H.R. 7160 and H. Res. 987. The resolution provides for consideration of H.R. 7160 and H. Res. 987 under a closed rule with one hour of debate on each measure. The resolution provides for a motion to recommit on H.R. 7160.
Jan 31, 2024
Referred to the House Committee on Ways and Means.
Jan 31, 2024
Introduced in House
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 Plain-English summary Congressional Research Service

SALT Marriage Penalty Elimination Act

This bill increases from $10,000 to $20,000 the maximum amount of the tax deduction for state and local taxes for married couples whose adjusted gross income is less than $500,000 in 2023, thus eliminating the tax effect known as the marriage penalty.

What's happening now February 5, 2024

Rules Committee Resolution H. Res. 994 Reported to House. Rule provides for consideration of H.R. 7160 and H. Res. 987. The resolution provides for consideration of H.R. 7160 and H. Res. 987 under a closed rule with one hour of debate on each measure. The resolution provides for a motion to recommit on H.R. 7160.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 7160: SALT Marriage Penalty Elimination Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-7160/
MLA
"H.R. 7160: SALT Marriage Penalty Elimination Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-7160/.
Bluebook (legal)
H.R. 7160, 118th Cong. (2026), https://openamerica.io/bill/118-HR-7160/.
Markdown link
[H.R. 7160: SALT Marriage Penalty Elimination Act](https://openamerica.io/bill/118-HR-7160/)
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