22. Department of the Treasury · Notable · Needs Congress
Fully repeal the individual state and local tax deduction
Printed page 697 22. Department of the Treasury
“The individual state and local tax deduction, which was temporarily capped at $10,000, should be fully repealed.”
What has happened
- Not started
Congress moved the other way. Section 70120 of Public Law 119-21 raised the individual state and local tax deduction cap from $10,000 to $40,000 for 2025 and $40,400 for 2026, rising one percent a year through 2029 before reverting to $10,000, with a phasedown for modified adjusted gross income above $500,000. The deduction was expanded, not repealed. Every SALT bill in the 119th Congress moves in the same direction: H.R. 430 (SALT Deductibility Act) would repeal the cap entirely, and H.R. 232, H.R. 246 and H.R. 9626 would loosen it further.
Research log
What was searched, and what didn’t count as evidence
Research notes
No bill in the corpus would repeal the individual SALT deduction; the four that name it would enlarge it, and all are in committee.
- Action
- repeal
- Object
- individual state and local tax (SALT) deduction
- ID
- 1935