Library / Laws / 116th / hr / H.R. 257 / Introduced in House
I
116th CONGRESS
1st Session
H. R. 257
IN THE HOUSE OF REPRESENTATIVES
January 4, 2019Mr. King of New York (for himself and Mr. Suozzi) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal the limitation on deduction for State and
local taxes, and for other purposes.
1.
Short title
This Act may be cited as the SALT Fairness Act of 2019.
2.
Repeal of limitation on deduction for State and local, etc. taxes
(a)
In general
Section 164(b) is amended by striking paragraph (6).
(b)
Effective date
The amendment made by subsection (a) shall take effect as if included in section 11042 of Public Law 115–97.