To amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.

12/30/2022, 8:18 AM

This bill extends the limitation on the tax deduction for state and local taxes through 2031. It increases the limitation to $80,000 between 2021 and 2030 and reduces it to $10,000 in 2031.

Bill 117 hr 6049, also known as the State and Local Tax (SALT) deduction modification bill, aims to amend the Internal Revenue Code of 1986. The main focus of this bill is to adjust the limitation on the deduction for State and local taxes.

Currently, taxpayers are limited in the amount they can deduct for State and local taxes on their federal tax returns. This limitation has been a point of contention for many taxpayers, especially those in high-tax states who feel they are being unfairly penalized.

The proposed changes in this bill seek to address this issue by modifying the limitation on the deduction for State and local taxes. This could potentially provide relief for taxpayers in high-tax states and allow them to deduct more of their State and local taxes on their federal tax returns. In addition to the modification of the SALT deduction limitation, the bill also includes other provisions related to tax deductions and credits. These provisions aim to provide additional tax relief for individuals and businesses. Overall, Bill 117 hr 6049 is focused on making adjustments to the tax code to provide relief for taxpayers, particularly those in high-tax states. It will be interesting to see how this bill progresses through Congress and what impact it may have on taxpayers if it is ultimately passed into law.
Congress
117

Number
HR - 6049

Introduced on
2021-11-18

# Amendments
0

Sponsors
+5

Variations and Revisions

11/18/2021

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

This bill extends the limitation on the tax deduction for state and local taxes through 2031. It increases the limitation to $80,000 between 2021 and 2030 and reduces it to $10,000 in 2031.

Bill 117 hr 6049, also known as the State and Local Tax (SALT) deduction modification bill, aims to amend the Internal Revenue Code of 1986. The main focus of this bill is to adjust the limitation on the deduction for State and local taxes.

Currently, taxpayers are limited in the amount they can deduct for State and local taxes on their federal tax returns. This limitation has been a point of contention for many taxpayers, especially those in high-tax states who feel they are being unfairly penalized.

The proposed changes in this bill seek to address this issue by modifying the limitation on the deduction for State and local taxes. This could potentially provide relief for taxpayers in high-tax states and allow them to deduct more of their State and local taxes on their federal tax returns. In addition to the modification of the SALT deduction limitation, the bill also includes other provisions related to tax deductions and credits. These provisions aim to provide additional tax relief for individuals and businesses. Overall, Bill 117 hr 6049 is focused on making adjustments to the tax code to provide relief for taxpayers, particularly those in high-tax states. It will be interesting to see how this bill progresses through Congress and what impact it may have on taxpayers if it is ultimately passed into law.
Alternative Names
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to modify the limitation on the deduction for State and local taxes, etc.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary12/20/2021

This bill extends the limitation on the tax deduction for state and local taxes through 2031. It increases the limitation to $80,000 between 2021 and 2030 and reduces it to $10,000 in 2031.


Latest Action11/18/2021
Referred to the House Committee on Ways and Means.