Urges federal government to repeal state and local tax deduction caps.

This Assembly Resolution (AR 44) urges the federal government to repeal the $10,000 cap on state and local tax (SALT) deductions for single filers, heads of household, and married couples filing jointly. It directly affects New Jersey residents who itemize federal tax returns and pay high local taxes, as 41% of New Jersey filers historically claimed this deduction. The resolution calls for ending the SALT deduction cap established by the 2017 Tax Cuts and Jobs Act, which limits deductions for state/local property and income/sales taxes. The bill does not create new law but formally requests federal action to restore the pre-2018 deduction rules.