United States 119th Congress Status: In Committee Bipartisan · 4 D · 1 R cosponsors

HR 232 — SALT Fairness and Marriage Penalty Elimination Act

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced January 07, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 40% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 5 sponsors

    1 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (4 D · 1 R) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

HR 232 aims to address key economic issues through legislative action.

This bill was introduced to tackle important economic matters. It has been referred to the House Committee on Ways and Means for further consideration.

Summary

SALT Fairness and Marriage Penalty Elimination ActThis bill increases the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap) to $100,000 ($200,000 for married individuals filing a joint federal income tax return). Under current law, the SALT deduction cap is $10,000 ($5,000 for married individuals filing separate federal income tax returns).

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill increases the deduction limits for certain State and local taxes from $10,000 to $100,000 for individuals and from $5,000 to $200,000 for married individuals filing jointly.

  • Section 164(b)(6)(B)

    shall not exceed $10,000 ($5,000 in the case of a married individual filing a separate return). → shall not exceed-- "(i) except as provided in clause (ii), $100,000, and "(ii) in the case of a joint return, $200,000."

    This change significantly raises the deduction limits for State and local taxes.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 542 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (542)

542 members have not signed on to this bill.

Show all 542 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HR 232 do?
SALT Fairness and Marriage Penalty Elimination ActThis bill increases the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap) to $100,000 ($200,000 for married individuals filing a joint federal income tax return). Under current law, the SALT deduction cap is $10,000 ($5,000 for married individuals filing separate federal income tax returns).
Who sponsors HR 232?
HR 232 is sponsored by Lawler, Michael (Republican), Sherrill, Mikie (Democratic), Sykes, Emilia Strong (Democratic), Houlahan, Chrissy (Democratic), and Vindman, Eugene Simon (Democratic).
What is the current status of HR 232?
This bill is in committee in the House. Introduced January 07, 2025. It must pass committee before a floor vote.
Where can I track HR 232?
Track HR 232 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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