Josh Gottheimer (D-NJ)
To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.
A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill amends the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty. It changes the dollar amount limits for the State and local tax deduction for joint returns and separate returns filed by married individuals. For the year 2026, joint returns are set at 200 percent of the standard dollar amount, and married individuals filing separately are set at 50 percent of that amount. The modified adjusted gross income threshold amounts are updated using a similar structure for joint returns and separate returns. Conforming amendments are also included to update filing status references throughout the relevant sections. These changes apply to taxable years beginning after December 31, 2026.
Yes· 3 of 13
- Scored +6
Would people in middle age be better off under this?
Significantly benefits middle-aged married homeowners who itemize state and local taxes.
- Scored +6
Would middle-income households be better off under this?
Directly aids middle-class families facing high state and local taxes.
- Scored +6
Does this cut taxes for middle-income families?
The bill eliminates the SALT deduction marriage penalty, lowering tax liabilities for married couples filing jointly.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 1(a) updates the State and local tax deduction limits for joint returns to 200 percent of the standard amount for the year 2026, which may benefit married couples filing jointly by doubling the deduction limit compared to individuals.
-
Section 1(b) adjusts the modified adjusted gross income threshold amount for joint returns to 200 percent of the standard amount for the year 2026, potentially allowing more married couples filing jointly to qualify.
Potential Negative Impacts for People
- The provided text does not explicitly contain any potential negative impacts, consequences, or burdens for individuals or groups of people.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would people in middle age be better off under this? — Significantly benefits middle-aged married homeowners who itemize state and local taxes. Would middle-income households be better off under this? — Directly aids middle-class families facing high state and local taxes. Would high-income households be better off under this? — Higher-income married couples may benefit from the adjusted MAGI threshold amounts for the SALT deduction. Would people over 65 be better off under this? — Helps older married couples by doubling the SALT deduction limit for joint filers. Would people in cities be better off under this? — Benefits residents in high-tax urban areas who itemize state and local taxes. Would men be better off under this? — Aids married men filing jointly by eliminating the marriage penalty in tax deductions. Would retired people be better off under this? — Helps retirees who are married and face high property and local taxes. Would women be better off under this? — Aids married women filing jointly by eliminating the marriage penalty in tax deductions. Would people with substantial wealth be better off under this? — May provide minor benefits to higher earners who itemize deductions. Would people in rural areas be better off under this? — Provides modest tax relief for married property owners in rural areas. Would people in their twenties and thirties be better off under this? — Benefits young married adults filing jointly by reducing their tax burden.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill eliminates the SALT deduction marriage penalty, lowering tax liabilities for married couples filing jointly. Is this likely to grow the economy? — Provides minor economic stimulus by increasing disposable income for married taxpayers.
- 7/15/2026
- 1 Cosponsor added.
- 7/9/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House
Michael LawlerRepublican · New York