skip to main content

H.R. 946: SALT Act


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Feb 8, 2021.


Stop the Attack on Local Taxpayers Act of 2021 or the SALT Act

This bill repeals the limitation on the deductibility of state and local taxes during 2018-2025. It also increases from $250 to $1,000 the tax deduction for certain expenses of elementary and secondary school teachers and allows a deduction from gross income (above-the-line) for certain training and uniform expenses of first responders (i.e., individuals who are law enforcement officers, firefighters, paramedics, or emergency medical technicians for at least 1,000 hours during a taxable year).

The bill expands individual income tax brackets and increases the top income tax rate for individual taxpayers to 39.6%.