Urges Congress to reinstate unlimited state and local tax deduction.

This resolution (AR 38) urges the U.S. Congress to repeal the $10,000 cap on the state and local tax (SALT) deduction established by the 2017 Tax Cuts and Jobs Act. It directly affects New Jersey residents who itemize federal tax returns, as the average SALT deduction in New Jersey before the cap was $19,089 - nearly double the current limit. The resolution cites that New Jersey is a "donor state" (receiving only 79 cents back in federal funds for every dollar paid in federal taxes) and argues reinstating the unlimited deduction would address this tax disparity. As a resolution, it has no legal force but formally requests Congress take action.