I 118th CONGRESS 1st Session H. R. 2555 IN THE HOUSE OF REPRESENTATIVES April 10, 2023 Mr. Garbarino (for himself, Mr. Gottheimer , Ms. Eshoo , Mrs. Kim of California , Mr. Schneider , Mr. Smith of New Jersey , Mr. Menendez , Mr. Lawler , Mr. D'Esposito , Mr. Molinaro , Mr. Ryan , Mr. Kean of New Jersey , Mr. Swalwell , Ms. Meng , Mr. Morelle , Mr. Sherman , Mr. Casten , Mr. Courtney , Mr. Phillips , Mr. Tonko , Mr. Quigley , Ms. Lofgren , Ms. McCollum , Mr. Carbajal , Mrs. Watson Coleman , Mr. Auchincloss , Mr. Connolly , Mr. Krishnamoorthi , Mr. Pallone , Ms. Craig , Mr. Foster , Ms. Bonamici , Ms. Sánchez , Ms. Sherrill , Mr. Kim of New Jersey , Mr. LaLota , Mr. Levin , Mr. Raskin , Mr. Huffman , Mr. Davis of Illinois , Mr. Gomez , Ms. Chu , Ms. Norton , Mr. Panetta , Ms. Brownley , and Mr. Nadler ) 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 apply to taxable years beginning after December 31, 2022.