H.R. 232

Summary

H.R. 232, the SALT Fairness and Marriage Penalty Elimination Act, was introduced in the House on Jan 7, 2025 by Rep. Michael Lawler (R) with 4 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 7, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 232 has 4 co-sponsors.

119 HR 232 IH: SALT Fairness and Marriage Penalty Elimination Act
 U.S. House of Representatives
 2025-01-07
 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.
 I  119th CONGRESS  1st Session  H. R. 232  IN THE HOUSE OF REPRESENTATIVES   January 7, 2025   Mr. Lawler  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 modify the limitation on the amount individuals can deduct for certain State and local taxes.
1.
Short title
This Act may be cited as the   SALT Fairness and Marriage Penalty Elimination Act  .
2.
Modification of 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  shall not exceed $10,000 ($5,000 in the case of a married individual filing a separate return).  and inserting
shall not exceed—
(i)
except as provided in clause (ii), $100,000, and
(ii)
in the case of a joint return, $200,000.
 .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Sponsors

Rep. Michael Lawler (R) sponsors H.R. 232, and 4 members have co-sponsored it.

Michael Lawler

Rep. · R–NY-17 · Sponsor

Introduced Jan 7, 2025

Rebecca Sherrill

Rep. · D–NJ-11 · Co-sponsor

Joined Jan 23, 2025

Emilia Sykes

Rep. · D–OH-13 · Co-sponsor

Joined Feb 6, 2025

Chrissy Houlahan

Rep. · D–PA-6 · Co-sponsor

Joined Mar 21, 2025

Eugene Vindman

Rep. · D–VA-7 · Co-sponsor

Joined Oct 17, 2025

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Committees

H.R. 232 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Jan 7, 2025 · 1,160 Bills

Actions

H.R. 232 has taken 2 actions since Jan 7, 2025.

Votes

H.R. 232 has not gone to a roll call.

Titles

H.R. 232 goes by 3 titles, 1 of them short titles.

• SALT Fairness and Marriage Penalty Elimination Act — Display Title
• SALT Fairness and Marriage Penalty Elimination Act — Short Title(s) as Introduced
• To amend the Internal Revenue Code of 1986 to modify the limitation on the amount individuals can deduct for certain State and local taxes. — Official Title as Introduced

Classification

The Congressional Research Service files H.R. 232 under Taxation, one of its 31 policy areas, and gives it 2 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 232’s is Taxation.

Legislative Subjects

H.R. 232 carries 2 of CRS’s legislative subjects, from Income tax deductions to State and local taxation.

Source: congress.gov · legiscan.com