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S. 830 118th Congress Senate

SALT Deduction Fairness Act

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals filing jointly can deduct for certain State and local taxes.

Introduced: March 16, 2023 Introduced by: Susan M. Collins Republican · Maine See on congress.gov
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 16, 2023
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S827)
Mar 16, 2023
Introduced in Senate
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 Latest action March 16, 2023

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S827)

 Plain-English summary Congressional Research Service

SALT Deduction Fairness Act

This bill increases to $20,000 the amount that a married couple filing a joint tax return may deduct for certain state and local taxes.
 Related & companion bills 4
  • S 804 Reintroduction of SALT Deduction Fairness Act
  • HR 339 SALT Marriage Penalty Elimination Act
  • HR 680 Tax Relief for Middle Class Families Act of 2023
  • HR 1260 SALT Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 830: SALT Deduction Fairness Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-830/
MLA
"S. 830: SALT Deduction Fairness Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-830/.
Bluebook (legal)
S. 830, 118th Cong. (2026), https://openamerica.io/bill/118-S-830/.
Markdown link
[S. 830: SALT Deduction Fairness Act](https://openamerica.io/bill/118-S-830/)
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