I 
118TH CONGRESS 
1ST SESSION H. R. 1326 
To modify the limitation on the deduction by individuals of certain State 
and local taxes and to provide coverage for hearing and vision care 
under the Medicare program. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 1, 2023 
Ms. PORTER introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To modify the limitation on the deduction by individuals 
of certain State and local taxes and to provide coverage 
for hearing and vision care under the Medicare program. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Supporting Americans 
with Lower Taxes Act’’ or as the ‘‘SALT Act’’. 
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SEC. 2. MODIFICATION OF LIMITATION ON THE DEDUC-
TION BY INDIVIDUALS OF CERTAIN STATE 
AND LOCAL, ETC., TAXES. 
(a) IN GENERAL.—Section 164(b)(6) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(6) LIMITATION ON DEDUCTION BY CERTAIN 
HIGH-INCOME INDIVIDUALS.— 
‘‘(A) IN GENERAL.—In the case of a tax-
payer with adjusted gross income which equals 
or exceeds $400,000 for any taxable year— 
‘‘(i) foreign real property taxes shall 
not be taken into account under subsection 
(a)(1) (or section 216(a)) for such taxable 
year, and 
‘‘(ii) the aggregate amount of taxes 
taken into account under paragraphs (1), 
(2), and (3) of subsection (a) and para-
graph (5) of this subsection (and any tax 
described in any such paragraph taken into 
account under section 216(a)(1)) for such 
taxable year shall not exceed $60,000. 
‘‘(B) PHASEDOWN OF LIMITATION BASED 
ON
ADJUSTED
GROSS
INCOME.—The $60,000 
amount in subparagraph (A)(ii) shall be re-
duced (but not below zero) by the dollar 
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amount which bears the same ratio to $60,000 
as— 
‘‘(i) the excess of the taxpayer’s ad-
justed gross income over $400,000, bears 
to 
‘‘(ii) $600,000. 
‘‘(C) APPLICATION RESTRICTED TO CER-
TAIN TAXPAYERS AND TAXES.— 
‘‘(i) APPLICATION TO INDIVIDUALS.— 
Subparagraph (A) shall only apply to indi-
viduals, estates, and trusts. 
‘‘(ii) EXCLUSION
OF
CERTAIN
BUSI-
NESS TAXES.—Subparagraph (A) shall not 
apply to any foreign taxes described in 
subsection (a)(3) or to any taxes described 
in paragraph (1) and (2) of subsection (a) 
which are paid or accrued in carrying on 
a trade or business or an activity described 
in section 212. 
‘‘(D) MARRIED
INDIVIDUALS
FILING
A 
SEPARATE RETURN.—In the case of a married 
individual filing a separate return, subpara-
graphs (A) and (B) shall be applied— 
‘‘(i) by substituting ‘$200,000’ for 
‘$400,000’ each place it appears, 
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‘‘(ii) by substituting ‘$30,000’ for 
‘$60,000’ each place it appears, and 
‘‘(iii) by substituting ‘$300,000’ for 
‘$600,000’ in subparagraph (B)(ii). 
‘‘(E) ESTATES AND TRUSTS.—In the case 
of an estate or trust, adjusted gross income 
shall be determined as provided in section 
67(e). 
‘‘(F) DENIAL OF DEDUCTION TO BILLION-
AIRES.—Unless the taxpayer has less than 
$1,000,000,000 ($500,000,000 in the case of a 
married individual filing a separate return) in 
assets as of the close of the taxable year (and 
attests to such fact under penalty of perjury at 
such time and in such manner as the Secretary 
may provide)— 
‘‘(i) subparagraph (A) shall be ap-
plied— 
‘‘(I) by substituting ‘zero’ for 
‘$400,000’, and 
‘‘(II) by substituting ‘zero’ for 
‘$60,000’, and 
‘‘(ii) subparagraphs (B) and (D) shall 
not apply. 
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