On the recordDecember 19, 2019
I thank my good friend from California for yielding. Madam Speaker, Americans famously complain about taxes. Who can then blame residents of the District of Columbia, where 40 percent claim the SALT deduction, among the largest number of taxpayers in the country? By allowing at least a $10,000 deduction, the 2017 Republican tax law concedes that it imposes double taxation. The Republican tax law was particularly nefarious because it virtually targeted blue states, whose top taxes support values like funding for local public education. We cannot, of course, protect Americans from taxes, but ever since the passage of the Federal income tax law in 1913, we have protected them from being taxed on dollars already taxed by State and local governments. The Restoring Tax Fairness for States and Localities Act ensures that wisdom.
