Limitation on deduction for State and local taxes of individuals

Title I — Other amendments to the Internal Revenue Code of 1986

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(a) In general Section 164(b)(6) of the Internal Revenue Code of 1986 is amended by striking beginning after December 31, 2017, and before January 1, 2026 and inserting beginning after December 31, 2025. (b) Clerical amendment The heading for section 164(b)(6) of such Code is amended by striking 2018 through 2025 and inserting after 2025. (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.