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Referenced Laws
Section 164(b)
Section 1
1. Short title This Act may be cited as the Securing Access to Lower Taxes by ensuring Deductibility Act or the SALT Deductibility Act.
Section 2
2. Repeal of limitation on deduction for State and local, etc. taxes Section 164(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (6). The amendment made by this section shall apply to taxable years beginning after December 31, 2024.