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 two dozen states have enacted our model legislation to date, resulting in more than $15 billion in annual savings. And, following the 2020 Treasury Department announcement validating our legislative approach, SALT Parity measures are being actively considered in many more. As you can see from the map below, we believe 41 total states could benefit from this reform.
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:
- Legislation:
- Status:
- Additional Resources:
- Oregon:
- Illinois:
- Massachusetts:
- North Carolina:
- Michigan:
- New Mexico:
- Utah:
- Virginia:
- Kansas:
- Legislation:
- Status:
- Additional Resources:
- Mississippi:
- Ohio:
- Missouri:
- Legislation:
- Status:
- Additional Resources
- Indiana
Pending Legislation
- Pennsylvania:
- Legislation:
- Status:
- H.B. 1709: Introduced 6/28/2021
- S.B. 1320: Introduced 9/12/2022
- Montana:
- Vermont:
- Nebraska:
- Hawaii:
- Legislation:
- Status:
- H.B. 1362 introduced 1/25/2023
- S.B. 1437 introduced 1/25/2023
- West Virginia:
- Legislation:
- Status:
- Introduced 1/16/2023
- Passed House 3/9/2023
- Passed Senate 3/10/2023
- Awaiting signature by Governor
- Iowa:
- Kentucky
- Legislation:
- Status:
- Introduced 3/9/2023
- Passed House (36-0) and Senate (77-20) 3/16/23
- Awaiting signature by Governor
