H. R. 188
IN THE HOUSE OF REPRESENTATIVES
January 3, 2019
Mrs. Lowey (for herself and Mr. King of New York) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.
This Act may be cited as the
Securing Access to Lower Taxes by ensuring Deductibility Act or the
SALT Deductibility Act.
Repeal of limitation on deduction for State and local, etc. taxes
Section 164(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (6).
The amendment made by this section shall take effect as if included in section 11042 of Public Law 115–97.