1. Short title This Act may be cited as the Restoring Tax Fairness for States and Localities Act . 2. Elimination for 2019 of marriage penalty in limitation on deduction of State and local taxes (a) In general Section 164(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7) Special rule for limitation on individual deductions for 2019 In the case of a taxable year beginning after December 31, 2018, and before January 1, 2020, if the adjusted gross income of the taxpayer for such taxable year does not exceed $100,000,000, paragraph (6) shall be applied by substituting ($20,000 in the case of a joint return) for ($5,000 in the case of a married individual filing a separate return) . . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 3. Elimination for 2020 and 2021 of limitation on deduction of State and local taxes (a) In general Section 164(b) of the Internal Revenue Code of 1986, as amended by section 2, is further amended by adding at the end the following new paragraph: (8) Suspension of dollar limitation on State and local taxes for 2020 and 2021 (A) In general In the case of any taxable year beginning in 2020 or 2021, subparagraph (B) of paragraph (6) shall not apply. (B) Exception for certain high-income taxpayers Subparagraph (A) shall not apply to any taxpayer for any taxable year if the adjusted gross income of such taxpayer for such taxable year exceeds $100,000,000. . (b) Conforming amendments Section 164(b)(6) of the Internal Revenue Code of 1986 is amended— (1) by striking For purposes of subparagraph (B) and inserting For purposes of this section ; (2) by striking January 1, 2018 and inserting January 1, 2022 ; (3) by striking December 31, 2017, shall and inserting December 31, 2021, shall