United States · Bill · HR
H.R. 4803 (115th)
SALT Prepayment Deductibility Act
Introduced
16 January 2018
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
11 August 2025
Summary
SALT Prepayment Deductibility Act This bill specifies that, for the purpose of the federal tax deduction for certain state and local taxes, amounts paid in 2017 for real property taxes assessed for 2018 must be treated as paid or accrued within 2017. (Under current law, individual deductions for certain state and local taxes are limited during 2018-2025 to $10,000 per year for individuals or $5,000 for married individuals filing a separate return.)
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 16 January 2018
Introduced in House (PDF)
Introduced in House · EN · 16 January 2018
Introduced in House
summary · EN · 16 January 2018
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/house-bill/4803
- Open data entity: https://api.congress.gov/v3/bill/115/hr/4803