In 2017, Congress enacted the Tax Cuts and Jobs Act, which imposed a $10,000 cap on the State and Local Tax (SALT) deduction. This unfair change has significantly burdened middle-class families in high-tax states like New York.

Why SALT is so Important

New York has the dubious distinction of having the highest combined tax burdens on its residents. This is due to its relatively high state income taxes, significant property taxes, and notable sales taxes– mostly caused by Albany Democrats’ policy choices and unfunded mandates.  The high tax burden has a considerable impact on the financial well-being of New York residents, particularly those in middle-class and higher-income brackets, highlighting the importance of policy discussions and reforms, such as the State and Local Tax (SALT) deduction, to mitigate these burdens.*

Washington Democrats’ Inaction

From January 2021 to December 2022, Democrats controlled both the House and Senate, along with a Democratic President in the White House. During this period, they used "reconciliation" bills to bypass standard Senate procedures and enact legislation with a simple majority. Despite these extensive opportunities, not a single provision of SALT relief was included, demonstrating a lack of prioritization for the needs of middle-class families grappling with the SALT cap.

Taking Action

Recognizing the urgency of the issue, I took action upon assuming office. Conversations with colleagues revealed concerns about the fiscal impact of a SALT fix. In response, I introduced the SALT Fairness and Deficit Reduction Act. This legislation proposes raising the SALT cap to $60,000 for single filers and $120,000 for joint filers while addressing deficit concerns through an extended cap. This would provide relief to over 98% of Suffolk County residents.

Washington Democrats’ Insincerity

On February 14th, 2024, every House Democrat, along with 18 House Republicans, voted against advancing my SALT Marriage Penalty Elimination Act, a Republican bill designed to raise the State and Local Tax (SALT) cap from $10,000 to $20,000. This bill aimed to benefit families and workers by reducing their tax burden and moving toward restoring the full deduction. Despite previous rhetoric on restoring SALT relief, House Democrats' opposition to the bill killed it and marked a betrayal of working families.

Continued Advocacy

SALT relief remains a top priority for me. I consistently advocate for Long Island residents, emphasizing the impact of the SALT cap on their livelihoods. When a recent tax bill lacked a SALT fix, I dissented within my own party and voted against it to underscore the urgency of the issue.

Obstacles and Future Efforts

Following the introduction of the SALT Marriage Penalty Elimination Act, which aimed to double the SALT cap for joint filers, House Democrats blocked its advancement, further highlighting their failure to address this critical issue.

Rest assured, the fight for SALT relief is far from over. As your representative, I will continue championing SALT reform for as long as it takes until Long Island families receive the relief they deserve.

*https://www.npr.org/2023/03/30/1166970506/tax-burden-by-state-income-property-sales