To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.

This bill amends the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty. It changes the dollar amount limits for the State and local tax deduction for joint returns and separate returns filed by married individuals. For the year 2026, joint returns are set at 200 percent of the standard dollar amount, and married individuals filing separately are set at 50 percent of that amount. The modified adjusted gross income threshold amounts are updated using a similar structure for joint returns and separate returns. Conforming amendments are also included to update filing status references throughout the relevant sections. These changes apply to taxable years beginning after December 31, 2026.