H.R. 339 – SALT Marriage Penalty Elimination Act

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Updated January 20, 2026 at 2:10 AM UTC

The SALT Marriage Penalty Elimination Act changes the federal limit on state and local tax (SALT) deductions. It keeps the $10,000 cap for single filers but raises the cap for married couples filing jointly to $20,000, eliminating the lower $5,000 limit that applied to married filing separately. The amendment applies to tax years beginning after December 31, 2022 and affects married taxpayers who claim the SALT deduction.

Key Provisions

Amends Internal Revenue Code §164(b)(6)(B) to replace the wording “$10,000 ($5,000 in the case of a married individual filing a separate return)” with “$10,000 (twice such amount in the case of a joint return)”.
The change takes effect for taxable years beginning after December 31, 2022.

Legislative Activity

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2 earlier actions

HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR H507)

January 30, 2023

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HouseIntro Referral

Introduced in House

January 12, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 12, 2023

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H507)

January 30, 2023

Bill Text

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Introduced in HouseIssued January 12, 2023

I

118th CONGRESS

1st Session

H. R. 339

IN THE HOUSE OF REPRESENTATIVES

January 12, 2023

Mr. Lawler (for himself, Mr. D'Esposito, and Ms. Sherrill) 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 eliminate the marriage penalty in the limitation on the amount individuals can deduct for certain State and local taxes.

1.

Short title

This Act may be cited as the SALT Marriage Penalty Elimination Act.

2.

Elimination of marriage penalty in limitation on deduction for certain State and local taxes of individuals

(a)

In general

Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking $10,000 ($5,000 in the case of a married individual filing a separate return) and inserting $10,000 (twice such amount in the case of a joint return).

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2022.