To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty in the limitation on the amount individuals can deduct for certain State and local taxes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires elimination of marriage penalty in limitation on deduction for certain State and local taxes of individuals Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking $10,000 ($5,000. It relies on definition changes, tax deductions, and compliance mandates. The main policy areas are Regulated Industries and Environment.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could see lower costs.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Environmental and public health interests affected by the bill could lose revenue opportunities.
Key Provisions
- Requires elimination of marriage penalty in limitation on deduction for certain State and local taxes of individuals Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking $10,000 ($5,000...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires elimination of marriage penalty in limitation on deduction for certain State and local taxes of individuals Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking $10,000 ($5,000.
Key Policy Areas
Regulated Industries, Environment
Primary Purpose
The bill requires elimination of marriage penalty in limitation on deduction for certain State and local taxes of individuals Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking $10,000 ($5,000.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Environmental and public health interests affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Lawler (for himself, Mr. D'Esposito, and Ms. Sherrill) introduced …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
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