SALT Fairness and Marriage Penalty Elimination Act
Official title: To amend the Internal Revenue Code of 1986 to modify the limitation on the amount individuals can deduct for certain State and local taxes.
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Referred to the House Committee on Ways and Means.
SALT Fairness and Marriage Penalty Elimination Act
This bill increases the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap) to $100,000 ($200,000 for married individuals filing a joint federal income tax return).
Under current law, the SALT deduction cap is $10,000 ($5,000 for married individuals filing separate federal income tax returns).
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 232: SALT Fairness and Marriage Penalty Elimination Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-232/
"H.R. 232: SALT Fairness and Marriage Penalty Elimination Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-232/.
H.R. 232, 119th Cong. (2026), https://openamerica.io/bill/119-HR-232/.
[H.R. 232: SALT Fairness and Marriage Penalty Elimination Act](https://openamerica.io/bill/119-HR-232/)