Both sides have signed this (Bill Ranking)
H.R. 430 · 119th Congress (2025-2026)
26 members · Left 15 · Center 10 · Right 1 (Bill Ranking)
| Sponsor | Rep. Garbarino, Andrew R. (R-NY) (Introduced 01/15/2025) |
|---|---|
| Sponsor Voting Record | Center · DW-NOMINATE +0.24 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 26 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 01/15/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (01/15/2025)
Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act
This bill repeals the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap).
Under current law, a SALT deduction cap of $10,000 ($5,000 for married individuals filing separate federal income tax returns) applies for tax years 2018 through 2025 and expires beginning in 2026.
119 HR 430 IH: Securing Access to Lower Taxes by ensuring Deductibility Act U.S. House of Representatives 2025-01-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 430IN THE HOUSE OF REPRESENTATIVESJanuary 15, 2025Mr. Garbarino (for himself, Mr. Gottheimer, Mrs. Kim, Mr. Menendez, Mr. Smith of New Jersey, Mr. Schneider, Mr. Lawler, Mr. Suozzi, Mr. Casten, Ms. Norton, Mr. Davis of Illinois, Mr. Kean, Ms. Chu, Ms. Brownley, Mr. Nadler, Ms. Sherrill, Ms. Gillen, Mr. Panetta, Mr. Ryan, Mr. Raskin, and Mr. Gomez) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.1.Short titleThis Act may be cited as the Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act.2.Repeal of limitation on deduction for State and local, etc. taxes(a)In generalSection 164(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (6).(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2024.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| Display Title | SALT Deductibility Act |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes. |
| Short Title(s) as Introduced | SALT Deductibility Act |
| Short Title(s) as Introduced | Securing Access to Lower Taxes by ensuring Deductibility Act |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 01/15/2025 Referred To |
No related bill information was received for H.R. 430.
Policy Area: Taxation
No legislative subjects have been assigned yet.
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.