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>