Taxes: Eliminating the SALT Marriage Penalty
A house committee must act next: committee consideration.
While popular in certain high-tax states, changing these tax rules is very expensive for the government and often lacks support from lawmakers in other parts of the country.
Scores run from -100 (strongly harmful) to +100 (strongly beneficial) for each group, combining impact, certainty, scope, and duration ratings of 1-5. How impact scoring works
Homeowners in high tax states who itemize deductions and pay more than $40,400 in combined state and local taxes would be able to deduct twice as much if married and filing jointly. This mainly helps couples with large property tax bills or high state income taxes who currently get capped at the same limit as a single filer.
“in the case of a joint return, 200 percent of the dollar amount under subclause (I),”
Referred to the House Committee on Ways and Means.
Introduced in House
The bill was officially filed and given a number. It now enters the legislative queue.
U.S. Rep. Josh Gottheimer announced the 'Tax Cuts, Not Penalties, for Married Couples Act,' which would double the SALT deduction cap for married couples filing jointly to $80,800, ensuring they are not held to the same $40,400 limit as single filers in 2026.
The proposed bill would raise the SALT deduction cap for married couples to $80,800 for the 2026 tax year. It also doubles the income threshold for the deduction, allowing couples earning over $1 million to claim the full benefit, up from the $505,000 limit for individuals.
House lawmakers are moving toward a vote on legislation to eliminate the SALT marriage penalty. The bill would adjust the 2026 deduction limits to $40,400 for individuals and $80,800 for joint filers, while doubling the income phase-out threshold to over $1 million for couples.
No votes or related bills recorded for this bill yet.
Document Type
Congressional Bill
Official Title
To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.
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