,,ii  #aafth ,,congress  #ast ,session  
,s4 #dcg  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #aa1      
#bjai,mr4 ,menendez 7for himself1 ,mr4  
,schumer1 ,mr4 ,wyden1 ,mr4 ,durbin1    
,mrs4 ,murray1 ,mr4 ,booker1 ,mr4       
,cardin1 ,ms4 ,harris1 ,mr4 ,van        
,hollen1 ,mrs4 ,feinstein1 ,mrs4        
,gillibrand1 ,ms4 ,duckworth1 ,mr4      
,blumenthal1 and ,mr4 ,murphy7          
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 repeal the dollar limitation on
 the deduction for ,state and local     
taxes and restore the #ci4f percent     
individual income tax rate bracket4  #a4
 ,short title ,this ,act may be cited as
 the ,stop the ,attack on ,local        
,taxpayers ,act or the ,,salt ,act4  #b4
 ,repeal of dollar limitation on        
deduction for ,state and local taxes    
7a7 ,in general ,section #afd7;b77#f7 of
 the ,internal ,revenue ,code of #aihf  

is amended by striking all that follows 
,january #a1 #bjbf and inserting 1      
foreign real property taxes 7other than 
such taxes paid or accrued in carrying  
on a trade or business or an activity   
described in section #bab7 shall not be 
taken into account under subsection     
7a77#a744  7b7 ,effective date ,the     
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjah4  #c4 ,restoration 
of #ci4f percent rate bracket for       
individuals  7a7 ,in general  7#a7      
,married filing jointly and surviving   
spouses ,the table contained in section 
#a7;j77#b77;,a7 of the ,internal        
,revenue ,code of #aihf is amended by   
striking ,over #djj1jjj and all that    
follows and inserting the following3    
,over #djj1jjj but not over             
#dgj1gjjia1cgi1 plus #ce of the excess  
over #djj1jjj4,over #dgj1gjjaaf1abd1    
plus #ci4f of the excess over #dgj1gjj4 
4  7#b7 ,heads of households ,the table 
contained in section #a7;j77#b77;,b7 of 

such ,code is amended by striking ,over 
#bjj1jjj and all that follows and       
inserting the following3 ,over #bjj1jjj 
but not over #dah1djjdd1bih1 plus #ce of
 the excess over #bjj1jjj4,over         
#dah1djjabj1gch1 plus #ci4f of the      
excess over #dah1djj4 4  7#c7 ,unmarried
 individuals ,the table contained in    
section #a7;j77#b77;,c7 of such ,code is
 amended by striking ,over #bjj1jjj and 
all that follows and inserting the      
following3  ,over #bjj1jjj but not over 
#dah1djjde1fhi4ej1 plus #ce of the      
excess over #bjj1jjj4,over              
#dah1djjabb1abi4ej1 plus #ci4f of the   
excess over #dah1djj4 4  7#d7 ,married  
filing separately ,the table contained  
in section #a7;j77#b77;,d7 of such ,code
 is amended by striking ,over #bjj1jjj  
and all that follows and inserting the  
following3 ,over #bjj1jjj but not over  
#bce1cejde1fhi4ej1 plus #ce of the      
excess over #bjj1jjj4,over              
#bce1cejeh1jfb4ej1 plus #ci4f of the    
excess over #bce1cej4 4  7b7 ,inflation 

adjustments to #ci4f percent rate  7#a7 
,in general ,section #a7;j77#c77;,a7 of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting 7before ,january  
#a1 #bjbj1 in the case of so much of    
such tables as relates to amounts to    
which the #ci4f percent rate applies7   
after ,january #a1 #bjai4  7#b7         
,adjustment rules ,section              
#a7;j77#c77;,b7 of such ,code is        
amended-- 7,a7 in the matter preceding  
clause 7i71 by inserting 7,december #ca1
 #bjai1 in the case of so much of such  
tables as relates to amounts to which   
the #ci4f percent rate applies7 after   
,december #ca1 #bjah1  7,b7 in clause   
7i71 by inserting except as provided in 
clause 7iv71 before subsection 7f77#c7  
shall1 and  7,c7 by striking and at the 
end of clause 7ii71 by striking the     
period at the end of clause 7iii7 and   
inserting 1 and1 and by adding at the   
end the following new clause3  7iv7 in  
the case of so much of such tables as   
relates to amounts to which the #ci4f   

percent rate applies1 subsection 7f77#c7
 shall be applied by substituting       
calendar year #bjah for calendar year   
#bjaf in subparagraph 7,a77ii7 thereof4 
4  7c7 ,effective date ,the amendments  
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjah4