,,ii #aaf? ,,congress #a/ ,session ,s4 #bgfb ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,octob] #ca1 #bjai,ms4 ,coll9s introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase ! limitation on ! am\nt individuals fil+ jo9tly c d$uct = c]ta9 ,/ate & local taxes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,,salt ,d$uction ,fairness ,act4 #b4 ,increase 9 limitation on d$uction = individuals fil+ jo9tly on /ate & local taxes 7a7 ,9 g5]al ,section #afd7;b77#f77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #aj1jjj 7#e1jjj 9 ! case ( a m>ri$ individual fil+ a sep>ate return7 & ins]t+ #aj1jjj 7twice su* am\nt 9 ! case ( a jo9t return74 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjah4