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

Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 476 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 476

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 2011

   Mr. Brady of Texas (for himself, Mr. Reichert, Mr. Sam Johnson of 
  Texas, Ms. Berkley, Mr. Larsen of Washington, Mrs. Blackburn, Mrs. 
McMorris Rodgers, Mr. Sessions, Mrs. Adams, Mrs. Lummis, Mr. Posey, Mr. 
Poe of Texas, Mr. Young of Florida, Ms. Granger, Mr. Heller, Ms. Brown 
of Florida, Mr. Cooper, Ms. Eddie Bernice Johnson of Texas, Mr. Duncan 
   of Tennessee, Mr. McDermott, Ms. Herrera Beutler, and Mr. McCaul) 
 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 
           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>