SALT Marriage Penalty Elimination Act
This bill temporarily doubles the deduction limit for state and local taxes (SALT) for married couples filing jointly in 2023. It increases the cap from $10,000 to $20,000 for taxpayers with adjusted gross income under $500,000. The change applies only to joint returns filed for taxable years beginning after December 31, 2022, and before January 1, 2024 (i.e., 2023 tax returns). This directly affects married couples in high-tax states who previously faced a "marriage penalty" due to the lower SALT deduction limit.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2024
Committee Review
Floor Vote
President
Introduced Jan 31, 2024
Last action Feb 5, 2024
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
3
Key actions
1
Committee
2
Feb 5, 2024
Lower · Passed
Rules Committee Resolution H. Res. 994 Reported to House. Rule provides for consideration of H.R. 7160 and H. Res. 987. The resolution provides for consideration of H.R. 7160 and H. Res. 987 under a closed rule with one hour of debate on each measure. The resolution provides for a motion to recommit on H.R. 7160.
lower
Jan 31, 2024
Committee
Referred to the House Committee on Ways and Means.
lower
Jan 31, 2024
Introduced
Introduced in House
lower
1 primary · 8 co-sponsors
Sponsors
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