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    <updateDate>2023-01-11T13:26:25Z</updateDate>
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    <introducedDate>2014-05-30</introducedDate>
    <congress>113</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. FINCHER:H.R. 4789.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H5064]</pre>]]></constitutionalAuthorityStatementText>
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        <title>To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.</title>
        <congress>113</congress>
        <number>2854</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2013-07-30</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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          </item>
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        <title>To amend the Internal Revenue Code of 1986 to extend for one year the deduction of State and local general sales taxes.</title>
        <congress>113</congress>
        <number>3942</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2014-01-28</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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          </item>
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        <title>A bill to provide a permanent deduction for State and local general sales taxes.</title>
        <congress>113</congress>
        <number>41</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-01-22</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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          <item>
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      <item>
        <title>A bill to provide a permanent deduction for State and local general sales taxes.</title>
        <congress>113</congress>
        <number>127</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-01-24</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
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        </relationshipDetails>
      </item>
      <item>
        <title>Tax Extenders Act of 2013</title>
        <congress>113</congress>
        <number>1859</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-12-20</actionDate>
          <text>Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.</text>
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      <item>
        <title>EXPIRE Act of 2014</title>
        <congress>113</congress>
        <number>2260</number>
        <type>S</type>
        <latestAction>
          <actionDate>2014-05-07</actionDate>
          <text>Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)</text>
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        <actionDate>2014-05-30</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2014-05-30</actionDate>
        <text>Sponsor introductory remarks on measure. (CR E884)</text>
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        <fullName>Rep. Fincher, Stephen Lee [R-TN-8]</fullName>
        <firstName>Stephen</firstName>
        <lastName>Fincher</lastName>
        <party>R</party>
        <state>TN</state>
        <middleName>Lee</middleName>
        <district>8</district>
        <isByRequest>N</isByRequest>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
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          <name>Income tax deductions</name>
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          <name>Sales and excise taxes</name>
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          <name>State and local taxation</name>
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    <summaries>
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        <actionDate>2014-05-30</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2014-06-10T12:00:51Z</updateDate>
        <text><![CDATA[ <p>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. </p>]]></text>
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    <title>To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent.</title>
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        <title>To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent.</title>
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        <title>To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent.</title>
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        <date>2014-05-30T04:00:00Z</date>
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    <latestAction>
      <actionDate>2014-05-30</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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