To amend the Internal Revenue Code of 1986 to eliminate the State and local tax deduction marriage penalty.

This bill aims to remove a tax disadvantage known as the "marriage penalty" for couples filing jointly under the State and local tax deduction. It achieves this by adjusting the dollar limits and income thresholds so that married couples filing jointly receive twice the deduction amount available to single filers, while married individuals filing separately receive half. These changes are designed to ensure that married couples do not pay more in taxes solely because they are married. The provisions would take effect for tax years beginning after December 31, 2026.