Summary

H.R. 445: To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes. Read More

Status

This bill was introduced on Jan 25, 2011, in a previous session of Congress, but was not passed.

Bill Text

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. PERMANENT EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.

Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code of 1986 is amended by striking ``, and before January 1, 2012''. <all>

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Bill Summary

H.R. 445: To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

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