SALT Parity - Main Street Employers

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:
- Legislation:
  - Act 18-49
- Status:
  - Enacted 5/31/2018
Wisconsin:
- Legislation:
  - Act 368
- Status:
  - Enacted 12/14/2018
Oklahoma:
- Legislation:
  - H.B. 2665
- Status:
  - Enacted 4/29/2019
- Additional Resources:
Louisiana:
- Legislation:
  - Act 442
- Status:
  - Enacted 6/22/2019
Rhode Island:
- Legislation:
  - H. 5151A
- Status:
  - Enacted 7/7/2019
New Jersey:
- Legislation:
  - P.C. 2019, Ch. 320
- Status:
  - Enacted 1/13/2020
Maryland:
- Legislation:
  - S.B. 0523
- Status:
  - Enacted 7/1/2020
Alabama:
- Legislation:
  - Act 2021-1
- Status:
  - Enacted 2/12/2021
Arkansas:
- Legislation:
  - Act 362
- Status:
  - Enacted 3/15/2021
Idaho:
- Legislation:
  - H.B. 317
- Status:
  - Enacted 4/15/2021
New York:
- Legislation:
  - S. 2509
- Status:
  - Enacted 4/21/2021
- Additional Resources:
  - NY Department of Finance Technical Memorandum
Georgia:
- Legislation:
  - Act 164
- Status:
  - Enacted 5/4/2021
South Carolina:
- Legislation:
  - R 75
- Status:
  - Enacted 5/17/2021
Colorado:
- Legislation:
  - HB21-1327
- Status:
  - Enacted 6/21/2021
California:
- Legislation:
  - Governor’s FY2021-22 Budget
- Status:
  - Enacted 7/1/2021
Minnesota:
- Legislation:
  - H.B. 9
- Status:
  - Enacted 7/1/2021
Arizona:
- Legislation:
  - H.B. 2838
- Status:
  - Enacted 7/9/2021
- Additional Resources:
  - ASCPA Memo
  - Draft: 2022 Tax Corrections Act
Oregon:
- Legislation:
  - S.B. 727
- Status:
  - Enacted 7/19/2021
Illinois:
- Legislation:
  - S.B. 2531
- Status:
  - Enacted 8/27/2021
Massachusetts:
- Legislation:
  - H. 4009
- Status:
  - Enacted 9/30/2021
North Carolina:
- Legislation:
  - S.B. 105
- Status:
  - Enacted 11/18/2021
Michigan:
- Legislation:
  - H.R. 5376
- Status:
  - Enacted 12/20/2021
New Mexico:
- Legislation:
  - H.B. 102
- Status:
  - Enacted 3/8/2022
Utah:
- Legislation:
  - H.B. 444
- Status:
  - Enacted 3/23/2022
Virginia:
- Legislation:
  - H.B. 1121
- Status:
  - Enacted 4/11/2022
Kansas:
- Legislation:
  - H.B. 2239
- Status:
  - Enacted 4/14/2022
Mississippi:
- Legislation:
  - H.B. 1691
- Status:
  - Enacted 4/14/2022

Pending Legislation

Ohio:
- Legislation:
  - S.B. 246
- Status:
  - Referred to House Ways and Means Committee 10/6/2021
  - Passed by Senate 3/17/2022
- Additional Resources:
  - Article: Ohio Bill Would Equalize Pass-Through, Biz Income Tax Rates
Pennsylvania:
- Legislation:
  - H.B. 1709
- Status:
  - Introduced 6/28/2021
Vermont:
- Legislation:
  - H. 527
- Status:
  - Introduced 1/7/2022
Missouri:
- Legislation:
  - H.B. 2400
- Status:
  - Passed by Senate 5/6/2022
  - Passed by House 5/12/2022
  - **Currently awaiting signature by Governor**
- Additional Resources:
  - Fiscal Note