,i #aagth ,,congress #ast ,session ,h4 ,r4 #bdci ,,in ,,the ,,house ,,of ,,representatives ,april #h1 #bjba,ms4 ,underwood 7for herself and ,mr4 ,casten7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to increase the limitation on the amount individuals can deduct for certain ,state and local taxes4 #a4 ,short title ,this ,act may be cited as the ,,salt ,fairness for ,working ,families ,act4 #b4 ,increase in limitation on deduction for certain ,state and local taxes of individuals 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 #ae1jjj 7twice such amount in the case of a joint return74 7b7 ,inflation adjustment ,section #afd7;b7 of such ,code is amended by adding at the end the following new paragraph3 7#g7 ,inflation adjustment ,in the case of any taxable year beginning after ,december #ca1 #bjba1 the #ae1jjj amount in paragraph 7#f77;,b7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbj for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any amount as adjusted under the preceding sentence is not a multiple of #ajj1 such amount shall be rounded to the next lowest multiple of #ajj4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbj4