,,ii #aafth ,,congress #ast ,session ,s4 #bgfb ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,october #ca1 #bjai,ms4 ,collins introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to increase the limitation on the amount individuals filing jointly can deduct for certain ,state and local taxes4 #a4 ,short title ,this ,act may be cited as the ,,salt ,deduction ,fairness ,act4 #b4 ,increase in limitation on deduction for individuals filing jointly on state and local taxes 7a7 ,in general ,section #afd7;b77#f77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking #aj1jjj 7#e1jjj in the case of a married individual filing a separate return7 and inserting #aj1jjj 7twice such amount in the case of a joint return74 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4