This Act may be cited as the SALT Fairness and Marriage Penalty Elimination Act.

(a) In general Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking shall not exceed $10,000 ($5,000 in the case of a married individual filing a separate return). and inserting shall not exceed— (i) except as provided in clause (ii), $100,000, and (ii) in the case of a joint return, $200,000.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.