SALT Act

Summary

Stop the Attack on Local Taxpayers Act of 2021 or the SALT Act This bill repeals the limitation on the deductibility of state and local taxes during 2018-2025. It also increases from $250 to $1,000 the tax deduction for certain expenses of elementary and secondary school teachers and allows a deduction from gross income (above-the-line) for certain training and uniform expenses of first responders (i.e., individuals who are law enforcement officers, firefighters, paramedics, or emergency medical technicians for at least 1,000 hours during a taxable year). The bill expands individual income tax brackets and increases the top income tax rate for individual taxpayers to 39.6%.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 February 2021

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• Introduced in House (PDF)

  Introduced in House · EN · 8 February 2021

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 8 February 2021

  Open at official source

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