Providing for consideration of the bill (H.R. 7160) to amend the Internal Revenue Code of 1986 to modify the limitation on the amount certain married individuals can deduct for State and local taxes, and providing for consideration of the resolution (H.Res. 987) denouncing the harmful, anti-American energy policies of the Biden administration, and for other purposes.

H.Res. 994 is a procedural measure known as a "rule" that established the terms for debating and voting on two separate items in the House of Representatives. The first item, H.R. 7160, proposes to increase the State and Local Tax (SALT) deduction cap from $10,000 to $20,000 for married couples filing jointly with an adjusted gross income of less than $500,000 for the 2023 tax year. The second item, H.Res. 987, is a non-binding resolution formally expressing opposition to the current administration’s energy policies.

For citizens, the practical impact of this resolution was to move forward a potential tax change that would allow many married homeowners in high-tax states to deduct more of their local property and income taxes from their federal returns. While the House voted to move forward with these discussions, the underlying tax bill specifically targeting the SALT deduction cap ultimately failed to pass the House in a subsequent vote.