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H.R. 7160 118th Congress House

SALT Marriage Penalty Elimination Act

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

Introduced: January 31, 2024 Introduced by: Michael Lawler Republican · New York See on congress.gov
Taxation Family relationshipsIncome tax deductionsMarriage and family statusState and local taxationTax treatment of families
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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
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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 Latest action 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.

 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.

 Related & companion bills 1
  • HRES 994 Providing for consideration of the bill (H.R. 7160) to amend the Internal Revenue Code of 1986 to modify the limitation…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Republican 5
D'Esposito, Anthony
· Jan 31, 2024
 R
Garbarino, Andrew R.
New York · Jan 31, 2024
Garcia, Mike
· Jan 31, 2024
 R
Harris, Andy
Maryland · Jan 31, 2024
 R
Kean, Thomas H.
New Jersey · Jan 31, 2024
 R
Kim, Young
California · Jan 31, 2024
 R
LaLota, Nick
New York · Jan 31, 2024
Molinaro, Marcus
· Jan 31, 2024
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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