Lawler promised New Yorkers that he would raise the SALT deduction to $100,000. In the end, he came up short with only a $40,000 temporary deduction.
January 2025: Lawler Said A Full Repeal Of The SALT Deduction Cap Was His “Ultimate Goal.” According to a press release from Rep. Mike Lawler’s office, "The legislation will increase the SALT deduction cap to $100,000 for single filers and $200,000 for married couples filing jointly, addressing an unjust penalty in the current tax code while supporting continuing efforts to fully repeal the SALT cap for New Yorkers. This bill indicates Congressman Lawler’s commitment to fixing this unfair penalty on Hudson Valley families. ‘For too long, the people of the Hudson Valley have shouldered the weight of some of the highest taxes in the nation,’ said Congressman Lawler. ‘The SALT cap has only made that worse and unfairly penalized middle-class families in my district.’ ‘I’m committed to solving this as part of a broader effort to tackle the affordability crisis millions of New York Families are facing,’ continued Congressman Lawler. ‘Lifting the cap on SALT will provide relief to millions of New Yorkers and go a long way towards curbing out-migration to states with lower taxes and a better cost of living.’ ‘While a full repeal of the SALT cap remains my ultimate goal, seeing the SALT Fairness and Marriage Penalty Elimination Act signed into law would deliver immediate relief for the state of New York,’ concluded Congressman Lawler." [Press Release – Rep. Mike Lawler, 1/8/25]
January 2025: Lawler Introduced Legislation That Sought To Raise The SALT Deduction Cap To $100,000 For Single Filers And $200,000 For Married Couples Filing Jointly. According to a press release from Rep. Mike Lawler’s office, "Today, Congressman Mike Lawler announced the reintroduction of the SALT Fairness and Marriage Penalty Elimination Act in the 119th Congress, reaffirming his commitment to easing the financial burdens of the hard-working people of the Lower Hudson Valley. The legislation will increase the SALT deduction cap to $100,000 for single filers and $200,000 for married couples filing jointly, addressing an unjust penalty in the current tax code while supporting continuing efforts to fully repeal the SALT cap for New Yorkers. This bill indicates Congressman Lawler’s commitment to fixing this unfair penalty on Hudson Valley families." [Press Release – Rep. Mike Lawler, 1/8/25]
May 2025: Lawler Voted For The FY 2025 Budget Reconciliation Bill That Included $3.8 Trillion In Tax Cuts Offset By $1.5 Trillion In Spending Reductions To Programs Like Medicaid And The Supplemental Nutrition Assistance Program. In May 2025, Lawler voted for, according to Congressional Quarterly, “the bill that would provide for approximately $3.8 trillion in net tax cuts and $321 billion in military, border enforcement and judiciary spending, offset by $1.5 trillion in spending reductions, as instructed in the fiscal 2025 budget resolution (H Con Res 14). It would raise the statutory debt limit by $4 trillion and provide for increased spending on defense and border security, spending cuts on social safety net programs, such as Medicaid and the Supplemental Nutrition Assistance Program. It also includes a mix of tax breaks for businesses and individuals; tax increases on universities and foundations; and a phase-down of clean energy tax credits. […] It would reduce federal spending on the Supplemental Nutrition Assistance Program by requiring states to shoulder more of the cost, expand work requirements for SNAP, extend programs authorized under the 2018 farm bill, and prohibit the U.S. Department of Agriculture from increasing the cost of the Thrifty Food Program. As amended, it would cap state and local tax deductions at $40,000 for households with incomes below $500,000.” The House passed the bill by a vote of 215 to 214. [House Vote 145, 5/22/25; Congressional Quarterly, 5/22/25; Congressional Actions, H.R. 1]
July 2025: Lawler Voted For The Senate FY 2025 Budget Reconciliation Bill That Extended $4 Trillion In Expiring Tax Cuts, Added New Tax Breaks, Appropriated $448 Billion In Defense, Border, And Immigration Enforcement Funding, Increased The SALT Deduction To $40,000, And Cut Medicaid And Other Social Programs To Offset The Costs. In July 2025, Lawler voted for, according to Congressional Quarterly, the “motion to concur in the Senate amendment to the bill that would permanently extend nearly $4 trillion in expiring individual and business tax cuts, create several new tax breaks and fund border and immigration enforcement and air traffic control upgrades. It would cut Medicaid and other safety net programs to partly offset the cost. Among other provisions, it would raise the statutory debt ceiling by $5 trillion and appropriate more than $448 billion in mandatory funding for Trump administration priorities and other needs, including $153 billion for defense, $89 billion for immigration enforcement, and $89.5 billion for border control and security. It also would increase the state and local tax deduction cap to $40,000 annually for five years for households making up to $500,000 a year until 2030, when it would permanently revert to $10,000.” The House passed the bill by a vote of 218 to 214. [House Vote 190, 7/3/25; Congressional Quarterly, 7/3/25; Congressional Actions, H.R. 1]
The Republican Budget Bill Raised The SALT Deduction Cap From $10,000 To $40,000, But Only From 2026 To 2029 And Then It Reset To $10,000 Again In 2030. According to the Bipartisan Policy Center, "OBBB makes major changes to the SALT deduction for individuals, families, and certain businesses. These changes will cost around $140 billion over 10 years relative to continuing TCJA’s $10,000 SALT cap. Individuals and Families Effective 2025, OBBB: Increases the $10,000 SALT cap to $40,000. Phases down the $40,000 SALT cap (to $10,000) at a 30% rate for taxpayers making over $500,000. The law increases the $40,000 SALT cap and $500,000 income threshold by 1% each year from 2026 through 2029, with the cap reset to $10,000 from 2030 onwards." [Bipartisan Policy Center, 6/9/25]