I 
116TH CONGRESS 
1ST SESSION H. R. 1142 
To amend the Internal Revenue Code of 1986 to repeal the dollar limitation 
on the deduction for State and local taxes and restore the 39.6 percent 
individual income tax rate bracket. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 11, 2019 
Mr. PASCRELL (for himself, Mr. SMITH of New Jersey, Mr. KIM, Mr. HIGGINS 
of New York, Mr. DANNY K. DAVIS of Illinois, Mr. ROUDA, Mr. ENGEL, 
Ms. NORTON, Mrs. NAPOLITANO, Mr. SUOZZI, Miss RICE of New York, 
Mr. GARAMENDI, Mr. LARSON of Connecticut, Mr. PALLONE, Ms. 
DELAURO, Mr. RUPPERSBERGER, Mrs. WATSON COLEMAN, Mr. NOR-
CROSS, Mr. MALINOWSKI, Mr. SIRES, Mr. LOWENTHAL, Mr. PAYNE, Mr. 
SEAN PATRICK MALONEY of New York, Mr. MEEKS, Ms. JUDY CHU of 
California, Mr. COSTA, Mr. GOMEZ, Ms. MCCOLLUM, Mr. RUSH, Mr. PA-
NETTA, Mr. BRENDAN F. BOYLE of Pennsylvania, Ms. MENG, Mr. 
COURTNEY, and Ms. SA´NCHEZ) 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 dollar limitation on the deduction for State and local 
taxes and restore the 39.6 percent individual income 
tax rate bracket. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Stop the Attack on 
Local Taxpayers Act of 2019’’ or the ‘‘SALT Act’’. 
SEC. 2. REPEAL OF DOLLAR LIMITATION ON DEDUCTION 
FOR STATE AND LOCAL TAXES. 
(a) IN GENERAL.—Section 164(b)(6) of the Internal 
Revenue Code of 1986 is amended by striking all that fol-
lows ‘‘January 1, 2026’’ and inserting ‘‘, foreign real prop-
erty taxes (other than such taxes paid or accrued in car-
rying on a trade or business or an activity described in 
section 212) shall not be taken into account under sub-
section (a)(1).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 3. RESTORATION OF 39.6 PERCENT RATE BRACKET 
FOR INDIVIDUALS. 
(a) IN GENERAL.— 
(1) MARRIED FILING JOINTLY AND SURVIVING 
SPOUSES.—The table contained in section 1(j)(2)(A) 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘Over $400,000’’ and all that follows and 
inserting the following: 
‘‘Over $400,000 but not over 
$470,700.
$91,379, plus 35% of the excess over 
$400,000. 
Over $470,700 ...............................
$116,124, plus 39.6% of the excess 
over $470,700.’’. 
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(2) HEADS OF HOUSEHOLD.—The table con-
tained in section 1(j)(2)(B) of such Code is amended 
by striking ‘‘Over $200,000’’ and all that follows 
and inserting the following: 
‘‘Over $200,000 but not over 
$418,400.
$44,298, plus 35% of the excess over 
$200,000. 
Over $418,400 ...............................
$120,738, plus 39.6% of the excess 
over $418,400.’’. 
(3) UNMARRIED INDIVIDUALS.—The table con-
tained in section 1(j)(2)(C) of such Code is amended 
by striking ‘‘Over $200,000’’ and all that follows 
and inserting the following: 
‘‘Over $200,000 but not over 
$418,400.
$45,689.50, plus 35% of the excess 
over $200,000. 
Over $418,400 ...............................
$122,129.50, plus 39.6% of the ex-
cess over $418,400.’’. 
(4) MARRIED FILING SEPARATELY.—The table 
contained in section 1(j)(2)(D) of such Code is 
amended by striking ‘‘Over $200,000’’ and all that 
follows and inserting the following: 
‘‘Over $200,000 but not over 
$235,350.
$45,689.50, plus 35% of the excess 
over $200,000. 
Over $235,350 ...............................
$58,062.50, plus 39.6% of the excess 
over $235,350.’’. 
(b) INFLATION ADJUSTMENTS
TO 39.6 PERCENT 
RATE.— 
(1) IN GENERAL.—Section 1(j)(3)(A) of such 
Code is amended by inserting ‘‘(January 1, 2020, in 
the case of so much of the tables as relates to 
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amounts to which the 39.6 percent rate applies)’’ 
after ‘‘January 1, 2019’’. 
(2) ADJUSTMENT
RULES.—Section 1(j)(3)(B) 
of such Code is amended— 
(A) in the matter preceding clause (i), by 
inserting ‘‘(December 31, 2019, in the case of 
so much of the tables as relates to amounts to 
which the 39.6 percent rate applies)’’ after 
‘‘December 31, 2018’’, 
(B) in clause (i), by inserting ‘‘except as 
provided in clause (iv)’’ before ‘‘subsection 
(f)(3) shall’’, and 
(C) by striking ‘‘and’’ at the end of clause 
(ii), by striking the period at the end of clause 
(iii) and inserting ‘‘, and’’, and by adding at the 
end the following new clause: 
‘‘(iv) in the case of so much of the ta-
bles as relates to amounts to which the 
39.6 percent rate applies, subsection (f)(3) 
shall be applied by substituting ‘calendar 
year 2018’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
Æ 
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