SALT Prepayment Deductibility Act

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

R LanceSponsor

14 cosponsors · 5 D, 9 R

9 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

This bill specifies that, for the purpose of the federal tax deduction for certain state and local taxes, amounts paid in 2017 for real property taxes assessed for 2018 must be treated as paid or accrued within 2017.

What it does: CRS summary · Introduced in House · Jan 16, 2018

SALT Prepayment Deductibility Act

(Under current law, individual deductions for certain state and local taxes are limited during 2018-2025 to $10,000 per year for individuals or $5,000 for married individuals filing a separate return.)

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: SALT Prepayment Deductibility Act

Latest action (Jan 16, 2018): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Jan 16, 2018

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.