Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act
This bill repeals the temporary restrictions in taxable years 2018 through 2025 on the deductibility of state and local taxes.
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
the deduction for certain taxes, including State and local property and 
                             income taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Securing Access to Lower Taxes by 
ensuring Deductibility Act'' or the ``SALT Deductibility Act''.

SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE AND LOCAL, ETC. 
              TAXES.

    (a) In General.--Section 164(b) of the Internal Revenue Code of 
1986 is amended by striking paragraph (6).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2020.
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SALT Deductibility Act
To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.
SALT Deductibility Act
Securing Access to Lower Taxes by ensuring Deductibility Act
Rep. Suozzi, Thomas R.