Tom will not rest until this unfair burden on New Yorkers is removed and the full SALT deduction is restored.
Suozzi will keep fighting until the SALT cap is removed and the full SALT deduction is restored.
Occurrences
Lower the Cost of Living, Repeal the SALT Cap, and Further Reduce Prescription Drug Prices
If you want to lower taxes, I’m the only one who can make that happen.
Evidence
"I have four priorities in Congress: 1) bring 'order to the border,' 2) bring money back to the district, 3) try and heal some of the partisan divides, and 4) restore the SALT deduction," said Suozzi. The release says he was again named co-chair of the House SALT Caucus and that the caucus is dedicated to relief from the $10,000 limit on the federal deduction for state and local taxes.
Sponsor: Rep. Suozzi, Thomas R. [D-NY-3] (Introduced 01/28/2021). Latest Action: House - 01/28/2021 Referred to the House Committee on Ways and Means. The bill repeals the temporary restrictions in taxable years 2018 through 2025 on the deductibility of state and local taxes.
The Congressional Record history shows H.R. 430 was introduced on 01/15/2025 and lists Mr. Suozzi among the cosponsors: "By Mr. GARBARINO (for himself, Mr. Gottheimer, Mrs. Kim, Mr. Menendez, Mr. Smith of New Jersey, Mr. Schneider, Mr. Lawler, Mr. Suozzi, ... )"
The release says Congresswoman Gillen joined Reps. Jerrold Nadler and Thomas Suozzi and the New York delegation in a letter to Speaker Johnson and Ways and Means Committee Chairman Jason Smith urging a full repeal of the State and Local Tax (SALT) deduction cap.
The IRS says that for 2026, "the overall limit on the deduction for state and local income, sales, and property taxes has increased" to "$40,400 ($20,200 if married filing separately)" and is reduced above certain income thresholds but "will not be reduced below $10,000 ($5,000 if married filing separately)."
Assessments
The promised end state was full removal of the SALT cap and restoration of the full SALT deduction. As of the 2026 IRS guidance, a SALT cap still exists, increased to $40,400 with income-based reductions but not eliminated. Suozzi did make serious federal legislative and political efforts, including sponsoring H.R. 613 in 2021 to repeal the cap, co-chairing the SALT Caucus, joining a 2025 full-repeal push, and cosponsoring later SALT repeal legislation. Those efforts did not deliver the promised outcome, so this is a failed promise with an effort badge rather than partial or delivered credit.
The promised end state was removal of the SALT cap and full restoration of the SALT deduction. The evidence shows that as of 2026 a SALT cap still exists, increased to $40,400 with income phase-downs and a $10,000 floor, so the full deduction has not been restored. Suozzi did make serious efforts, including introducing H.R. 613 in 2021, co-chairing the SALT Caucus, cosponsoring later repeal legislation, and joining a 2025 delegation letter seeking full repeal. Those efforts did not achieve enactment of the promised outcome.