Since 2018, the Main Street Employers coalition has led advocacy efforts to restore the State and Local Tax (SALT) deduction for pass-through businesses. More than a half dozen states have enacted our model legislation to date and, following the 2020 Treasury Department announcement validating our legislative approach, SALT Parity measures are being actively considered in more than a dozen states this year.
A real-time map showing the status of our SALT Parity efforts across the country, as well as links to key materials, can be found below:
Background & Victories
Enacted Legislation
- Connecticut:
- Wisconsin:
- Oklahoma:
- Legislation:
- Status:
- Additional Resources:
- Louisiana:
- Rhode Island:
- New Jersey:
- Maryland:
- Alabama:
- Arkansas:
- Idaho:
- New York:
- Legislation:
- Status:
- Additional Resources:
- Georgia:
- South Carolina:
- Colorado:
- California:
- Minnesota:
- Arizona:
- Oregon:
- Illinois:
- Massachusetts:
Pending Legislation
- Michigan:
- Legislation:
- Status:
- H.B. 4288: Introduced 2/23/2021
- H.B. 4288: Tax Policy Committee hearing held 3/3/2021
- H.B. 4288: Passed by House 5/13/2021
- H.B. 4288: Passed by Senate 6/23/2021
- H.B. 4288: Vetoed by Governor 7/13/2021
- S.B. 82: $4.6mm earmarked for SALT Parity, enacted 9/30/2021
- H.B. 5376: Refiled 10/7/2021
- H.B. 5376: Passed by House 10/14/2021
- Additional Resources:
- North Carolina:
- Legislation:
- Status:
- S.B. 583: Introduced 4/7/2021
- S.B. 322: Introduced 3/28/2021
- H.B. 889: Introduced 5/4/2021
- H.B. 334: Passed by House 4/22/2021
- Additional Resources:
- Ohio:
- Legislation:
- Status:
- Referred to House Ways and Means Committee 10/6/2021
- Additional Resources:
- Pennsylvania:
