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H.R. 680House118th Congress (2023-2025)In Committee

Tax Relief for Middle Class Families Act of 2023

Sponsored by Mikie SherrillRep. Mikie Sherrill (D-NJ)
Introduced January 31, 2023

AI-Generated Summary

Updated January 20, 2026 at 2:51 AM UTC

The Tax Relief for Middle Class Families Act of 2023 would raise the cap on the federal deduction for state and local taxes (SALT). It changes the limit from $10,000 (or $5,000 for married filing separately) to $100,000 for single filers and $200,000 for married couples filing jointly. The change applies to tax years beginning after December 31, 2022 and affects individual taxpayers who itemize deductions.

Key Provisions

  • Increases the SALT deduction limit to $100,000 for single filers and $200,000 for joint returns (up from $10,000/$5,000).
  • Effective for taxable years starting after December 31, 2022.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 31, 2023

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HouseIntro Referral

Introduced in House

January 31, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 31, 2023

Bill Text

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Introduced in HouseIssued January 31, 2023

I

118th CONGRESS

1st Session

H. R. 680

IN THE HOUSE OF REPRESENTATIVES

January 31, 2023

Ms. Sherrill (for herself, Mr. Lawler, Ms. Norton, and Mr. Levin) 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 increase the limitation on the deduction for State and local taxes.

1.

Short title

This Act may be cited as the Tax Relief for Middle Class Families Act of 2023.

2.

Increase in limitation on deduction for State and local taxes

(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 $100,000 (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.