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H.R. 430

U.S. House•In House Committee

Summary

H.R. 430, the SALT Deductibility Act, was introduced in the House on Jan 15, 2025 by Rep. Andrew Garbarino (R) with 25 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 15, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 430 has 25 co-sponsors.

hb430/introduced-in-house.txt
119 HR 430 IH: Securing Access to Lower Taxes by ensuring Deductibility Act
 U.S. House of Representatives
 2025-01-15
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 430  IN THE HOUSE OF REPRESENTATIVES   January 15, 2025   Mr. Garbarino  (for himself,  Mr. Gottheimer ,  Mrs. Kim ,  Mr. Menendez ,  Mr. Smith of New Jersey ,  Mr. Schneider ,  Mr. Lawler ,  Mr. Suozzi ,  Mr. Casten ,  Ms. Norton ,  Mr. Davis of Illinois ,  Mr. Kean ,  Ms. Chu ,  Ms. Brownley ,  Mr. Nadler ,  Ms. Sherrill ,  Ms. Gillen ,  Mr. Panetta ,  Mr. Ryan ,  Mr. Raskin , and  Mr. Gomez ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
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.
1.
Short title
This Act may be cited as the   Securing Access to Lower Taxes by ensuring Deductibility Act   or the   SALT Deductibility Act  .
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, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-15
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jan 15, 2025

hb430/introduced-in-house.md

Shown Here:
Introduced in House (01/15/2025)

Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act

This bill repeals the limitation on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap).

Under current law, a SALT deduction cap of $10,000 ($5,000 for married individuals filing separate federal income tax returns) applies for tax years 2018 through 2025 and expires beginning in 2026.

Sponsors

Rep. Andrew Garbarino (R) sponsors H.R. 430, and 25 members have co-sponsored it, 20 of them from the day it was introduced.

Committees

H.R. 430 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 15, 2025 · 1,160 Bills

Actions

H.R. 430 has taken 2 actions since Jan 15, 2025.

ChamberAction
Jan 15, 2025
House
Introduced in House
Jan 15, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 430 has not gone to a roll call.

Titles

H.R. 430 goes by 4 titles, 2 of them short titles.

  • SALT Deductibility Act — Display Title
  • 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. — Official Title as Introduced
  • SALT Deductibility Act — Short Title(s) as Introduced
  • Securing Access to Lower Taxes by ensuring Deductibility Act — Short Title(s) as Introduced

Lobbying

1 client hired 1 firm and 6 registered lobbyists who named H.R. 430 in 5 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Chemicals/Chemical Industry, Communications/Broadcasting/Radio/TV, Defense, Disaster Planning/Emergencies, Government Issues, Health Issues, Homeland Security.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS—District of Columbia15—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS15—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
EVAN DAVIS115
KEVIN O'CONNOR115
SAMANTHA GAINES115
SCOTT ROBINSON115
CHRISTOPHER BARTLEY112
GREGORY RUSSELL112

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 second_quarter$261.5K2nd Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 third_quarter$192.3K3rd Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 fourth_quarter$184.3K4th Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2025 first_quarter$170.2K1st Quarter - Report
INTERNATIONAL ASSOCIATION OF FIRE FIGHTERSINTERNATIONAL ASSOCIATION OF FIRE FIGHTERS2026 first_quarter$165K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 430 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 430’s is Taxation.

hr430/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 430, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 8 (Wednesday, January 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GARBARINO:H.R. 430.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1[Page H186]

Source: congress.gov · legiscan.com