This Act may be cited as the SALT Fairness for Working Families Act.

(a) In general Section 164(b)(6)(B) of the Internal Revenue Code of 1986 is amended by striking $10,000 ($5,000 in the case of a married individual filing a separate return) and inserting $15,000 (twice such amount in the case of a joint return). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.