Congressional Budget Office Cost Estimate: H.R. 5377, the Restoring Tax Fairness for States and Localities Act [open pdf - 94KB]
This is the Congressional Budget Office Cost Estimate as ordered reported by the House Committee on Ways and Means on December 11, 2019. From the Document: "The bill would  Increase the maximum state and local tax deduction that married couples can claim in 2019;  Eliminate the limitations on the maximum state and local tax deduction in 2020 and 2021;  Increase the top marginal individual income tax rate and reduce the income threshold for the top tax bracket from 2020 to 2025;  Increase the maximum amount of the deduction for certain expenses for eligible teachers;  Create a new above-the-line deduction for eligible expenses for first responders."
Congressional Budget Office: http://www.cbo.gov/