SALT Deductibility Act
Latest action · Jan 3, 2019 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJan 3, 2019
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act
This bill repeals the limitation on individual tax deductions for certain state and local taxes. (For tax years 2018-2025, the deduction for certain state and local taxes is currently limited to $10,000 per year for individuals or $5,000 for married individuals filing a separate return.)
Cosponsors 16
Members who signed on, in the order they did. Signatures ran from Jan 3, 2019 to Oct 22, 2019; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-NY | Peter T. King | Original | Jan 3, 2019 |
| D-CA | Anna G. Eshoo | Jan 11, 2019 | |
| D-NJ | Donald Norcross | Jan 11, 2019 | |
| D-DC | Eleanor Holmes Norton | Jan 11, 2019 | |
| R-NY | Elise M. Stefanik | Jan 11, 2019 | |
| D-NY | Max Rose | Jan 11, 2019 | |
| D-NY | Thomas R. Suozzi | Jan 11, 2019 | |
| R-NJ | Christopher H. Smith | Feb 7, 2019 | |
| R-NY | Lee M. Zeldin | Feb 7, 2019 | |
| D-NY | Antonio Delgado | Feb 13, 2019 | |
| D-NJ | Mikie Sherrill | Feb 13, 2019 | |
| D-CA | Katie Porter | Feb 28, 2019 | |
| D-IL | Bradley Scott Schneider | Mar 5, 2019 | |
| D-NY | Carolyn B. Maloney | May 7, 2019 | |
| D-CA | Mike Levin | Jun 18, 2019 | |
| D-WA | Kim Schrier | Oct 22, 2019 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Jan 3, 2019 |
Actions 2
Everything that happened, newest first.
- Jan 3, 2019Introduced in House
- Jan 3, 2019Referred to the House Committee on Ways and Means.
In the Congressional Record 2
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Debate and remarks H2686 | Lee M. Zeldin R-NY | Mar 13, 2019 |
| House | Debate and remarks H2515 | Bradley Scott Schneider D-IL | Mar 7, 2019 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 165, no. 1, January 3, 2019, page H216.
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 257 | SALT Fairness Act of 2019 | Related bill | Jan 4, 2019 |
| HR 515 | State And Local Tax Deduction Fairness Act of 2019 | Related bill | Jan 11, 2019 |
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- 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.
- Short Title(s) as Introduced
- SALT Deductibility Act
- Securing Access to Lower Taxes by ensuring Deductibility Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jan 3, 2019Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
