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United States · Bill · HR

H.R. 4803 (115th)

SALT Prepayment Deductibility Act

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 16 January 2018

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 16 January 2018

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 16 January 2018

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 16 January 2018

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 16 January 2018

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 16 January 2018

    Open at official source

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Sponsors

Related records

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Sources

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