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.
(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, 2024.