I'll give you the short version of this bill.

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SALT Deductibility Act (HR-430) · Congress.wiki

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Introduced in House

January 15, 2025•2 pages

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Sponsors (26)

Laws This Bill Would Affect

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Amends26 U.S.C. 164

Amends 26 U.S.C. §164(b) by striking paragraph (6), thereby repealing the paragraph that imposed the limitation on the deduction for State and local taxes.

House Votes

Pending Committee

January 15, 2025

Referred to the House Committee on Ways and Means.

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United StatesHouse Bill 430HR 430

SALT Deductibility Act

Taxation

2 pages

house
senate
president

Introduced January 15, 2025 by Andrew R. Garbarino · Last progress January 15, 2025

AI Summary

This bill would remove the federal cap on the state and local tax (SALT) deduction. Today, most itemizing taxpayers can only deduct up to $10,000 of state and local taxes ($5,000 if married filing separately). The bill repeals that limit so eligible taxpayers could deduct the full amount of their state and local income and property taxes again. The change would start with 2025 tax returns (for tax years beginning after December 31, 2024).

Key points:

Who is affected: Taxpayers who itemize deductions, especially those in higher-tax states or with larger property tax bills.
What changes: Ends the SALT deduction cap, allowing full deduction of state and local income and property taxes, instead of being limited to $10,000 ($5,000 if married filing separately).
When: Applies to tax years starting after December 31, 2024 (generally the 2025 tax year).

Note: Under current law, the $10,000 cap runs through 2018–2025 and is set to expire beginning in 2026; this bill would end the cap sooner by making the change effective for 2025.