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 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2854 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2854

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2013

 Mr. Hastings of Washington (for himself, Mr. Miller of Florida, Mrs. 
    Blackburn, Mr. Cooper, Mr. Conaway, Ms. DelBene, Mr. Duncan of 
Tennessee, Mr. Fincher, Ms. Granger, Mr. Hall, Mr. Heck of Washington, 
Mr. Heck of Nevada, Mr. Hinojosa, Ms. Herrera Beutler, Mr. Kilmer, Mrs. 
Lummis, Mr. McDermott, Mr. Nugent, Mr. Radel, and Mr. Roe of Tennessee) 
 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, 2014''.
                                 <all>