Expressing the House of Representatives' opposition to restriction or elimination of the Federal tax deduction for State and local income and property taxes.

Expresses the sense of the House of Representatives that the Congress should retain the current Federal tax deduction for State and local income and property taxes.

 
HRES 459 IH
101st CONGRESS
2d Session
H. RES. 459
Expressing the House of Representatives' opposition to restriction or
elimination of the Federal tax deduction for State and local income and
property taxes.
IN THE HOUSE OF REPRESENTATIVES
August 3, 1990
Mr. MCGRATH (for himself, Mr. MATSUI, Mr. JACOBS, Mr. CRANE, Mr. BROWN
of Colorado, Mr. DOWNEY, Mr. MRAZEK, Mr. PAXON, Mr. WOLPE, Mr. GREEN,
Mr. MCHUGH, Mr. HOUGHTON, Mr. WEISS, Mr. BOEHLERT, Mr. HOCHBRUECKNER, Mr. LENT,
Mr. SCHEUER, Mr. NOWAK, Mr. HERGER, Mr. GALLO, Mr. ACKERMAN, Ms. MOLINARI,
Mr. MARTIN of New York, Mrs. MARTIN of Illinois, Mr. SERRANO, Mr. DONALD
E. LUKENS, Mr. GILMAN, Mr. FISH, Mrs. LOWEY of New York, Mr. RINALDO,
Mr. MCNULTY, Mr. ANNUNZIO, Mr. HORTON, Mr. SHUMWAY, Mr. SOLOMON, Ms. SLAUGHTER
of New York, Mr. EVANS, Mr. MANTON, Mr. BROOMFIELD, Mr. CAMPBELL of Colorado,
Ms. LONG, and Mr. SCHUMER) introduced the following resolution; which referred
to the Committee on Ways and Means
RESOLUTION
Expressing the House of Representatives' opposition to restriction or
elimination of the Federal tax deduction for State and local income and
property taxes.
Whereas the itemized Federal income tax deduction for State and local taxes
has been a fundamental component of our Nation's tax policy and a cornerstone
of fiscal federalism since imposition of the income tax;
Whereas the annual income of the majority of Americans who utilize the State
and local deduction is less than $50,000;
Whereas the State and local deduction is one of the few remaining tax benefits
for middle-class families; and
Whereas significant restriction or elimination of the State and local
deduction would inhibit elected officials at lower levels of government as
they strive to meet the most basic needs of the American people with fewer
Federal dollars: Now, therefore, be it
  Resolved, That it is the sense of the House that the Congress should
  retain the current Federal tax deduction for State and local income and
  property taxes.