H.R. 7160House118th Congress (2023-2025)In Committee

SALT Marriage Penalty Elimination Act

Introduced January 31, 2024

AI-Generated Summary

Updated January 20, 2026 at 2:24 PM UTC

The SALT Marriage Penalty Elimination Act changes the federal tax code to increase the amount married couples filing jointly can deduct for state and local taxes. It raises the deduction cap from $10,000 to $20,000 for joint returns when the couple’s adjusted gross income is under $500,000. The change applies to tax years beginning after December 31, 2022, affecting married taxpayers with moderate to high incomes.

Key Provisions

  • Increases the SALT deduction limit for joint filers from $10,000 to $20,000 if their adjusted gross income is under $500,000.
  • Applies the new limit to taxable years beginning after December 31, 2022 (i.e., tax years 2023 onward).

Legislative Activity

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2 earlier actions
HouseFloor Latest Action

Rules Committee Resolution H. Res. 994 Reported to House. Rule provides for consideration of H.R. 7160 and H. Res. 987. The resolution provides for consideration of H.R. 7160 and H. Res. 987 under a closed rule with one hour of debate on each measure. The resolution provides for a motion to recommit on H.R. 7160.

February 5, 2024 • 11:30 AM

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HouseIntro Referral

Introduced in House

January 31, 2024

HouseIntro Referral

Referred to the House Committee on Ways and Means.

January 31, 2024

HouseFloor

Rules Committee Resolution H. Res. 994 Reported to House. Rule provides for consideration of H.R. 7160 and H. Res. 987. The resolution provides for consideration of H.R. 7160 and H. Res. 987 under a closed rule with one hour of debate on each measure. The resolution provides for a motion to recommit on H.R. 7160.

February 5, 2024 • 11:30 AM

Floor Debate

19 members

What members said about H.R. 7160 on the floor

13 Republicans6 Democrats
James P. McGovern
Rep. James P. McGovernD-MA-2 · Sep 18, 2024

Mr. Speaker, I thank the gentlewoman from Indiana for yielding me the time, and I yield myself such time as I may consume. Mr. Speaker, it is good to be back on the House floor with the gentlewoman…

Teresa Leger Fernandez
Rep. Teresa Leger FernandezD-NM-3 · Feb 14, 2024

Mr. Speaker, I thank the gentleman from New York (Mr. Langworthy) for yielding the customary 30 minutes. Mr. Speaker, Republicans called us into an emergency meeting to consider today's rules several…

Erin Houchin
Rep. Erin HouchinR-IN-9 · Sep 18, 2024

Mr. Speaker, for the purpose of debate only, I yield the customary 30 minutes to the gentleman from Massachusetts (Mr. McGovern), pending which I yield myself such time as I may consume. During…

Nicholas A. Langworthy
Rep. Nicholas A. LangworthyR-NY-23 · Feb 14, 2024

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 994 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Michael Lawler
Rep. Michael LawlerR-NY-17 · Feb 14, 2024

Mr. Speaker, in a time when middle-class families are increasingly squeezed by the rising cost of living, providing real tax relief is imperative. That is why I introduced the SALT Marriage Penalty…

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Nick LaLota
Rep. Nick LaLotaR-NY-1 · Feb 14, 2024

Mr. Speaker, let's add some honesty to the SALT conversation. I am from a blue State, and I am willing to concede to my red State colleagues especially that an increase in the SALT cap benefits blue…

Jason Crow
Rep. Jason CrowD-CO-6 · Feb 14, 2024

Mr. Speaker, I rise today to implore House Republicans to bring the bipartisan national security supplemental to the floor for a vote. All we want is a vote. I just returned from Ukraine with a…

Michael C. Burgess
Rep. Michael C. BurgessR-TX-26 · Sep 18, 2024

Mr. Speaker, I thank the gentlewoman for yielding. Mr. Speaker, the reason we are here is because the average family of four is paying over $17,000 more per year thanks to the policies of the…

Marcus J. Molinaro
Rep. Marcus J. MolinaroR-NY-19 · Feb 14, 2024

Mr. Speaker, imagine spending so much time and so much energy and so much air opposing that which one actually supports. I have sat here for a few moments, and I have listened to my colleague across…

Ralph Norman
Rep. Ralph NormanR-SC-5 · Sep 18, 2024

Mr. Speaker, I thank and appreciate Mrs. Houchin for putting forward these bills. I am glad there are citizens up here listening to the two different points of view. We are totally different. Some of…

Anthony D'Esposito
Rep. Anthony D'EspositoR-NY-4 · Feb 14, 2024

Mr. Speaker, we have been in this Chamber for a few minutes now, and we have been reminded at least three times with fancy posters and words from my colleagues on the other side of the aisle about…

Thomas H. Kean, Jr.
Rep. Thomas H. Kean, Jr.R-NJ-7 · Feb 14, 2024

Mr. Speaker, I thank my colleague from New York for yielding me time. Mr. Speaker, I rise in support of the rule providing for H.R. 7160, the SALT Marriage Penalty Elimination Act. This crucial piece…

Andy Harris
Rep. Andy HarrisR-MD-1 · Feb 14, 2024

Mr. Speaker, this bill is about fairness. I do want to mention, though, the memory is a little short on the other side of the aisle. The Tax Cuts and Jobs Act where this was implemented was passed on…

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Veronica Escobar
Rep. Veronica EscobarD-TX-16 · Sep 18, 2024

Mr. Speaker, we are only 12 days away from a potential government shutdown, and yet here we are debating yet another slate of unserious Republican policies, so-called antiwoke bills. Instead of…

Bill Pascrell, Jr.
Rep. Bill Pascrell, Jr.D-NJ-9 · Feb 14, 2024

Mr. Speaker, let me remind everyone how we got here. State and local taxes were always deductible--State and local taxes-- since the Civil War, before we even had a tax code, until the House…

Michelle Fischbach
Rep. Michelle FischbachR-MN-7 · Sep 18, 2024

Mr. Speaker, I rise today in support of H.R. 5717, the No Bailout for Sanctuary Cities Act. I do have to comment that the ranking member and I sit on the Rules Committee, and the ranking member and I…

Jesús G. "Chuy" García
Rep. Jesús G. "Chuy" GarcíaD-IL-4 · Sep 18, 2024

Mr. Speaker, this week we find ourselves confronted with a series of bills brought by our Republican colleagues that are not only misguided but also villainize immigrant communities. These proposals…

Young Kim
Rep. Young KimR-CA-40 · Feb 14, 2024

Mr. Speaker, I rise in strong support of the rule and the underlying bill, H.R. 7160, the SALT Marriage Penalty Elimination Act, to allow families to keep more of their hard-earned money in their…

Guy Reschenthaler
Rep. Guy ReschenthalerR-PA-14 · Sep 18, 2024

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 1455 and ask for its immediate consideration. Mr. Speaker, I ask unanimous consent that the gentlewoman from Indiana…

James P. McGovern
Rep. James P. McGovernD-MA-2 · Feb 14, 2024

Mr. Speaker, I demand a recorded vote.

Bill Text

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Introduced in HouseIssued January 31, 2024

I

118th CONGRESS

2d Session

H. R. 7160

IN THE HOUSE OF REPRESENTATIVES

January 31, 2024

Mr. Lawler (for himself, Mr. LaLota, Mr. Garbarino, Mr. D'Esposito, Mr. Molinaro, Mr. Kean of New Jersey, Mr. Harris, Mr. Mike Garcia of California, and Mrs. Kim of California) 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 modify the limitation on the amount certain married individuals can deduct for State and local taxes.

1.

Short title

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

2.

Modification of limitation on deduction for certain State and local taxes

(a)

In general

Section 164(b)(6) of the Internal Revenue Code of 1986 is amended by adding at the end the following: In the case of a joint return for a taxable year beginning after December 31, 2022, and before January 1, 2024, if the taxpayer’s adjusted gross income for such taxable year is less than $500,000, subparagraph (B) shall be applied by substituting $20,000 for $10,000..

(b)

Effective date

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