H.R. 339 - SALT Marriage Penalty Elimination Act

118TH CONGRESS
1ST SESSION

H.R. 339

To amend the Internal Revenue Code of 1986 to eliminate
the marriage penalty in the limitation on the amount
individuals can deduct for certain State and local taxes.

IN THE HOUSE OF REPRESENTATIVES

JANUARY 12, 2023

Mr. LAWLER (for himself, Mr. D'ESPOSITO, and Ms. SHERRILL)
introduced the following bill; which was referred
to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the limitation on the amount individuals can deduct for certain State and local taxes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "SALT Marriage Penalty Elimination Act".

SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN LIMITATION ON DEDUCTION FOR CERTAIN STATE AND LOCAL TAXES OF INDIVIDUALS.

(a) IN GENERAL. — Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking "$10,000 ($5,000 in the case of a married individual filing a separate return)" and inserting "$10,000 (twice such amount in the case of a joint return)".

(b) EFFECTIVE DATE. — The amendments made by this section shall apply to taxable years beginning after December 31, 2022.