This bill proposes amendments to the Internal Revenue Code of 1986, specifically targeting the State and local tax (SALT) deduction to eliminate what is known as the "marriage penalty." The primary goal is to adjust the deduction limits and income thresholds to better reflect the financial situations of married couples. Under the proposed changes, the maximum dollar amount for the SALT deduction and the associated modified adjusted gross income threshold would be doubled for taxpayers filing a joint return . Conversely, these amounts would be set at 50 percent for married individuals filing separate returns , aligning the limits with individual filing statuses rather than a flat cap. These adjustments are intended to provide more equitable tax treatment for married couples, preventing them from facing a disadvantage compared to single filers when deducting state and local taxes. The bill includes several conforming amendments to ensure consistency across related sections of the tax code, with all changes applying to taxable years beginning after December 31, 2026.