SALT Deduction Marriage Penalty Elimination

Current understanding

To be populated as evidence accumulates.

2023-01-31 — Tax Relief for Middle Class Families Act of 2023: cross-connection with salt-deduction-cap: Both address modifications to the $10,000 SALT deduction cap enacted under TCJA; the cap-raise proposal and marriage-penalty fix are alternative approaches to loosening the same limitation. (novelty: 3)
2026-07-09 — To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.: HR9626 (119th Congress) introduced and referred to House Ways and Means on 2026-07-09; proposes to amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the SALT deduction, benefiting married joint filers in high-tax jurisdictions relative to current law where the SALT cap applies equally to single and joint filers. (novelty: 2)