On the recordJanuary 28, 2021
I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 85 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Securing Access to Lower Taxes by ensuring Deductibility Act'' or the ``SALT Deductibility Act''. SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR STATE AND LOCAL, ETC. TAXES. (a) In General.--Section 164(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (6). (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2020. ______
