United States · Bill · HR
H.R. 4803 (115th)
SALT Prepayment Deductibility Act
Introduced
16 January 2018
Last action
16 January 2018 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Lance, Leonard [R-NJ-7], Rep. Gottheimer, Josh [D-NJ-5], Rep. Smith, Christopher H. [R-NJ-4], Rep. Frelinghuysen, Rodney P. [R-NJ-11], Rep. LoBiondo, Frank A. [R-NJ-2], Rep. Stefanik, Elise M. [R-NY-21], Rep. King, Peter T. [R-NY-2], Rep. Zeldin, Lee M. [R-NY-1], Rep. Faso, John J. [R-NY-19], Rep. Donovan, Daniel M., Jr. [R-NY-11], Rep. Hultgren, Randy [R-IL-14], Rep. Raskin, Jamie [D-MD-8], Rep. McCollum, Betty [D-MN-4], Rep. Ruppersberger, C. A. Dutch [D-MD-2], Rep. Garamendi, John [D-CA-8]
Subjects
Taxation
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.)
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
16 January 2018
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
16 January 2018
Introduced
Introduced in House
Source: IntroReferral
16 January 2018
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 16 January 2018 · Download file
Documents
3 official files
Introduced in House (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House (text)
Introduced in House · EN · 16 January 2018
Introduced in House (PDF)
Introduced in House · EN · 16 January 2018
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 16 January 2018
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Lance, Leonard [R-NJ-7] · R · Sponsor
- Rep. Gottheimer, Josh [D-NJ-5] · D · Sponsor
- Rep. Smith, Christopher H. [R-NJ-4] · R · Sponsor
- Rep. Frelinghuysen, Rodney P. [R-NJ-11] · R · Sponsor
- Rep. LoBiondo, Frank A. [R-NJ-2] · R · Sponsor
- Rep. Stefanik, Elise M. [R-NY-21] · R · Sponsor
- Rep. King, Peter T. [R-NY-2] · R · Sponsor
- Rep. Zeldin, Lee M. [R-NY-1] · R · Sponsor
- Rep. Faso, John J. [R-NY-19] · R · Sponsor
- Rep. Donovan, Daniel M., Jr. [R-NY-11] · R · Sponsor
- Rep. Hultgren, Randy [R-IL-14] · R · Cosponsor
- Rep. Raskin, Jamie [D-MD-8] · D · Cosponsor
- Rep. McCollum, Betty [D-MN-4] · D · Cosponsor
- Rep. Ruppersberger, C. A. Dutch [D-MD-2] · D · Cosponsor
- Rep. Garamendi, John [D-CA-8] · D · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/4803
- Open data entity: https://api.congress.gov/v3/bill/115/hr/4803
- us · 115-hr-4803 · source updated 11 August 2025