[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 613 Introduced in House (IH)]

<DOC>






117th CONGRESS
  1st Session
                                H. R. 613

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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 28, 2021

Mr. Suozzi (for himself, Mr. Schneider, Mr. Garbarino, Mr. Gottheimer, 
    Mr. Jones, Mrs. Kim of California, and Mr. Smith of New Jersey) 
 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 repeal the limitation on 
the deduction for certain taxes, including State and local property and 
                             income 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 ``Securing Access to Lower Taxes by 
ensuring Deductibility Act'' or the ``SALT Deductibility Act''.

SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE AND LOCAL, ETC. 
              TAXES.

    (a) In General.--Section 164(b) of the Internal Revenue Code of 
1986 is amended by striking paragraph (6).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2020.
                                 <all>