HR 946 · 117th Congress 2021–2023, ended

SALT Act

Introduced Feb 8, 2021 Originated House Sponsor Bill Pascrell, Jr. D-NJ

Fact sheet

Latest action · Feb 8, 2021 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.

  1. IntroducedFeb 8, 2021
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Stop the Attack on Local Taxpayers Act of 2021 or the SALT Act

This bill repeals the limitation on the deductibility of state and local taxes during 2018-2025. It also increases from $250 to $1,000 the tax deduction for certain expenses of elementary and secondary school teachers and allows a deduction from gross income (above-the-line) for certain training and uniform expenses of first responders (i.e., individuals who are law enforcement officers, firefighters, paramedics, or emergency medical technicians for at least 1,000 hours during a taxable year).

The bill expands individual income tax brackets and increases the top income tax rate for individual taxpayers to 39.6%.

Cosponsors 15

Members who signed on, in the order they did. Signatures ran from Feb 8, 2021 to May 25, 2021, with 9 there on the day it was introduced.

SeatCosponsorSigned on
D-NJAlbio SiresOriginalFeb 8, 2021
D-NJAndy KimOriginalFeb 8, 2021
D-NJBonnie Watson ColemanOriginalFeb 8, 2021
D-NJDonald M. Payne, Jr.OriginalFeb 8, 2021
D-NJDonald NorcrossOriginalFeb 8, 2021
D-NJFrank Pallone, Jr.OriginalFeb 8, 2021
D-CAJimmy PanettaOriginalFeb 8, 2021
D-CTJoe CourtneyOriginalFeb 8, 2021
D-NJMikie SherrillOriginalFeb 8, 2021
D-CTJohn B. LarsonFeb 11, 2021
D-NYThomas R. SuozziFeb 11, 2021
D-CAAlan S. LowenthalMar 8, 2021
D-CAJudy ChuMar 8, 2021
D-NJTom MalinowskiMar 8, 2021
D-CAEric SwalwellMay 25, 2021

Actions 2

Everything that happened, newest first.

  1. Feb 8, 2021Introduced in House
  2. Feb 8, 2021Referred to the House Committee on Ways and Means.

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Feb 8, 2021Introduced in House

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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.