Summary: H.R.1142 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for H.R.1142. Bill summaries are authored by CRS.

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Introduced in House (02/11/2019)

Stop the Attack on Local Taxpayers Act of 2019 or the SALT Act

This bill amends the Internal Revenue Code to (1) repeal the $10,000 limitation on individual income tax deductions for certain state and local taxes, and (2) increase the top individual income tax rate to 39.6% (currently 37%).