State Sales Tax Relief Act

State Sales Tax Relief Act - Amends the Internal Revenue Code to extend through 2010 the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2432 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2432

To amend the Internal Revenue Code of 1986 to extend the deduction for 
                      State and local sales taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 2009

  Ms. Kosmas introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the deduction for 
                      State and local sales taxes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``State Sales Tax Relief Act''.

SEC. 2. EXTENSION OF ELECTION TO DEDUCT STATE AND LOCAL SALES TAXES.

    Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code 
of 1986 is amended by striking ``January 1, 2010'' and inserting 
``January 1, 2011''.
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