To amend the Internal Revenue Code of 1986 to make permanent the additional standard deduction for real property taxes for nonitemizers.

Amends the Internal Revenue Code to make permanent the additional standard tax deduction for real property taxes.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2604 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2604

   To amend the Internal Revenue Code of 1986 to make permanent the 
additional standard deduction for real property taxes for nonitemizers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 21, 2009

Mr. Hodes (for himself and Mrs. Lummis) 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 make permanent the 
additional standard deduction for real property taxes for nonitemizers.

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

SECTION 1. ADDITIONAL STANDARD DEDUCTION FOR REAL PROPERTY TAXES FOR 
              NONITEMIZERS MADE PERMANENT.

    (a) In General.--Subparagraph (C) of section 63(c)(1) of the 
Internal Revenue Code of 1986 is amended by striking ``in the case of 
any taxable year beginning in 2008 or 2009,''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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