CA AJR15

Urges Congress to repeal the $10,000 cap on state and local tax (SALT) deductions enacted in the 2017 Tax Cuts and Jobs Act.

States that the SALT deduction cap unfairly penalizes California residents and married couples filing jointly, as married filers cannot combine deductions like two single filers could.

Notes that over 5.8 million California tax filers (35.1 percent) claimed the SALT deduction in 2016, and the cap prevents deduction of mandatory state and local tax payments.

Cites research showing the 2017 tax law increased economic inequality and claims the SALT cap was specifically designed to penalize high-tax states like California.

Directs the California Legislature to transmit copies of this resolution to the President, Vice President, Congress members, and both California Senators and Representatives.