To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.
Referred to the House Committee on Ways and Means.
Summary
The bill would change the Internal Revenue Code so that married couples no longer face a higher tax burden when deducting state and local taxes compared with single filers. It targets married taxpayers who claim the SALT deduction, aiming to make the deduction more equitable. The measure is intended to remove the built‑in disparity that currently penalizes married filing jointly status.
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