To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.

Josh Gottheimer

Democrat · NJ · Representative

Source: Congress.gov · FEC

No cosponsors on record. Bills can pass without cosponsors — this often means the sponsor introduced the bill alone, either because it's a messaging bill, a chairman's mark, or simply early in the legislative cycle.

Referred to the House Committee on Ways and Means.

2026-07-09

Source: Congress.gov

The proposal would change tax rules so that married couples filing jointly don't face a disadvantage compared to unmarried people when deducting state and local taxes they pay. Currently, married couples hit a lower cap on how much they can deduct for these taxes than two single people filing separately would be allowed, which some view as penalizing marriage. The change would affect millions of households that pay significant state and local taxes, particularly in high-tax states.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9626 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 9626 To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES July 9, 2026 Mr. Gottheimer introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. ELIMINATION OF STATE AND LOCAL TAX DEDUCTION MARRIAGE PENALTY. (a) In General.--Section 164(b)(7)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking ``2026, $40,400,'' and inserting the following: ``2026-- ``(I) except as provided in subclauses (II) and (III), $40,400, ``(II) in the case of a joint return, 200 percent of the dollar amount under subclause (I), and ``(III) in the case of a married individual filing a separate return, 50 percent of the dollar amount under subclause (I),''. (b) Modified Adjusted Gross Income Threshold Amount.--Section 164(b)(7)(B)(ii)(II) of such Code is amended by striking ``2026, $505,000, and'' and inserting the following: ``2026-- ``(aa) except as provided in subitems (bb) and (cc), $505,000, ``(bb) in the case of a joint return, 200 percent of the dollar amount under subitem (aa), and ``(cc) in the case of a married individual filing a separate return, 50 percent of the dollar amount under subitem (aa), and''. (c) Conforming Amendments.-- (1) Subparagraphs (A)(iii) and (B)(ii)(III) of section 164(b)(7) of such Code are each amended-- (A) by inserting ``with respect to the filling status of the taxpayer for the taxable year,'' before ``101 percent'', and (B) by inserting ``, with respect to such filing status,'' after ``in effect''. (2) Section 164(b)(6)(B) of such Code is amended by striking ``(half the applicable limitation amount in the case of a married individual filing a separate return)''. (3) Section 164(b)(7)(A)(iv) of such Code is amended by inserting ``(half such amount in the case of a married individual filing a separate return)''. (4) Section 164(b)(7)(B)(i) of such Code is amended by striking ``(half the threshold amount in the case of a married individual filing a separate return)''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>

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