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H.R. 430 119th Congress House

SALT Deductibility Act

Official title: To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.

Introduced: January 15, 2025 Introduced by: Andrew R. Garbarino Republican · New York See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 15, 2025
Referred to the House Committee on Ways and Means.
Jan 15, 2025
Introduced in House
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What's happening now January 15, 2025

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act

This bill repeals the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap).

Under current law, a SALT deduction cap of $10,000 ($5,000 for married individuals filing separate federal income tax returns) applies for tax years 2018 through 2025 and expires beginning in 2026.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 5

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 25
All 25 Democratic 20 Republican 4
D
Sherman, Brad
California · Oct 24, 2025
 D
Levin, Mike
California · Apr 29, 2025
 D
Latimer, George
New York · Mar 26, 2025
 D
Carbajal, Salud O.
California · Feb 18, 2025
 D
Mullin, Kevin
California · Jan 23, 2025
 D
Brownley, Julia
California · Jan 15, 2025
 D
Casten, Sean
Illinois · Jan 15, 2025
 D
Chu, Judy
California · Jan 15, 2025
 D
Davis, Danny K.
Illinois · Jan 15, 2025
 D
Gillen, Laura
New York · Jan 15, 2025
 D
Gomez, Jimmy
California · Jan 15, 2025
 D
Gottheimer, Josh
New Jersey · Jan 15, 2025
 R
Kean, Thomas H.
New Jersey · Jan 15, 2025
 R
Kim, Young
California · Jan 15, 2025
 R
Lawler, Michael
New York · Jan 15, 2025
 D
Menendez, Robert
New Jersey · Jan 15, 2025
 D
Nadler, Jerrold
New York · Jan 15, 2025
 D
Norton, Eleanor Holmes
District of Columbia · Jan 15, 2025
 D
Panetta, Jimmy
California · Jan 15, 2025
 D
Raskin, Jamie
Maryland · Jan 15, 2025
 D
Ryan, Patrick
New York · Jan 15, 2025
 D
Schneider, Bradley Scott
Illinois · Jan 15, 2025
 D
Sherrill, Mikie
New Jersey · Jan 15, 2025
 R
Smith, Christopher H.
New Jersey · Jan 15, 2025
 D
Suozzi, Thomas R.
New York · Jan 15, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 430: SALT Deductibility Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-430/
MLA
"H.R. 430: SALT Deductibility Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-430/.
Bluebook (legal)
H.R. 430, 119th Cong. (2026), https://openamerica.io/bill/119-HR-430/.
Markdown link
[H.R. 430: SALT Deductibility Act](https://openamerica.io/bill/119-HR-430/)
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