I 115th CONGRESS 2d Session H. R. 4789 IN THE HOUSE OF REPRESENTATIVES January 12, 2018 Mr. Gottheimer (for himself and Mr. Lance ) 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.

1. Short title This Act may be cited as the Cutting Local Taxes by Reinstating SALT Act . 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) (as added by Public Law 115–97 ) and all that follows. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.