H.R. 430 explained · 119th Congress · Pending in Congress
SALT Deductibility Act
Cosponsors: 25 (21 D, 4 R) · per Congress.gov, 2026-10-12
Introduced: 2025-01-15
Latest action (2025-01-15): Referred to the House Committee on Ways and Means.
What H.R. 430 does, in plain terms
Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act This bill repeals the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap). Under current law, a SALT deduction cap of $10,000 ($5,000 for married individuals filing separate federal income tax returns) applies for tax years 2018 through 2025 and expires beginning in 2026.
Official summary by the Congressional Research Service, via Congress.gov.
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