I 116th CONGRESS 1st Session H. R. 188 IN THE HOUSE OF REPRESENTATIVES January 3, 2019 Mrs. Lowey (for herself and Mr. King of New York ) 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 Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility 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). (b) Effective date The amendment made by this section shall take effect as if included in section 11042 of Public Law 115–97 .