[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 339 Introduced in House (IH)]

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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.


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                    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.
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