Married couples filing taxes jointly would get a higher State and local tax deduction limit.
Currently, the State and local tax (SALT) deduction limit and income threshold are the same for all tax filers, which can penalize married couples. This bill would change the tax rules to set different limits based on filing status. Married couples filing jointly would see their State and local tax (SALT) deduction limit and income threshold double. Married individuals filing separately would have their limits halved. These changes would take effect for tax years starting after December 31, 2026.
Today, the State and local tax (SALT) deduction limit is a single amount, $40,400 for 2026, for all filers, including married couples filing jointly. The income threshold is also a single amount, $505,000 for 2026. After this bill, married couples filing jointly would have a $80,800 deduction limit and a $1,010,000 income threshold for 2026, while married individuals filing separately would have a $20,200 deduction limit and a $252,500 income threshold for 2026. These changes would take effect for tax years starting after December 31, 2026.
HR 9626 · 119th Congress · July 9, 2026 · AI Summary by gemini-2.5-flash · 10/10
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