1. Short title This Act may be cited as the Stop the Attack on Local Taxpayers Act of 2019 or the SALT Act . 2. Repeal of dollar limitation on deduction for State and local taxes (a) In general Section 164(b)(6) of the Internal Revenue Code of 1986 is amended by striking all that follows January 1, 2026 and inserting , foreign real property taxes (other than such taxes paid or accrued in carrying on a trade or business or an activity described in section 212) shall not be taken into account under subsection (a)(1). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 3. Restoration of 39.6 percent rate bracket for individuals (a) In general (1) Married filing jointly and surviving spouses The table contained in section 1(j)(2)(A) of the Internal Revenue Code of 1986 is amended by striking Over $400,000 and all that follows and inserting the following: Over $400,000 but not over $470,700 $91,379, plus 35% of the excess over $400,000. Over $470,700 $116,124, plus 39.6% of the excess over $470,700. . (2) Heads of household The table contained in section 1(j)(2)(B) of such Code is amended by striking Over $200,000 and all that follows and inserting the following: Over $200,000 but not over $418,400 $44,298, plus 35% of the excess over $200,000. Over $418,400 $120,738, plus 39.6% of the excess over $418,400. . (3) Unmarried individuals The table contained in section 1(j)(2)(C) of such Code is amended by striking Over $200,000 and all that follows and inserting the following: Over $200,000 but not over $418,400 $45,689.50, plus 35% of the excess over $200,000. Over $418,400 $122,129.50, plus 39.6% of the excess over $418,400. . (4) Married filing separately The table contained in section 1(j)(2)(D) of such Code is amended by striking Over $200,000 and all that follows and inserting the following: Over $200,000 but not over $235,350 $45,689.50, plus 35% of the excess over $200,000. Over $235,350 $58,062.50, plus 39.6% of the excess over $235,350. . (b)