[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5384 Introduced in House (IH)]






108th CONGRESS
  2d Session
                                H. R. 5384

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


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 18, 2004

 Mr. Brady of Texas (for himself, Mr. Baird, Mr. Barton of Texas, Mr. 
  Bell, Ms. Berkley, Mr. Bilirakis, Mrs. Blackburn, Mr. Bonilla, Mr. 
 Boyd, Ms. Ginny Brown-Waite of Florida, Mr. Burgess, Mr. Carter, Mr. 
 Cooper, Mrs. Cubin, Mr. Culberson, Mr. Davis of Tennessee, Mr. DeLay, 
Mr. Dicks, Mr. Duncan, Ms. Dunn, Mr. Edwards, Mr. Ford, Mr. Foley, Mr. 
 Gibbons, Mr. Gonzalez, Mr. Gordon, Ms. Granger, Mr. Hall, Ms. Harris, 
Mr. Hastings of Washington, Mr. Hinojosa, Mr. Inslee, Mr. Jenkins, Mr. 
Sam Johnson of Texas, Mr. Miller of Florida, Mr. Neugebauer, Mr. Paul, 
Mr. Porter, Mr. Putnam, Mr. Reyes, Mr. Sandlin, Mr. Sessions, Mr. Shaw, 
  Mr. Smith of Texas, Mr. Stearns, Mr. Thornberry, Mr. Wamp, and Mr. 
Weldon of Florida) introduced the following bill; which was referred to 
                    the Committee on Ways and Means

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                                 A BILL


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

    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 ``Permanent Sales Tax Deduction Act of 
2004''.

SEC. 2. DEDUCTION OF STATE AND LOCAL SALES TAXES MADE PERMANENT.

    Paragraph (5) of section 164(b) of the Internal Revenue Code of 
1986 is amended by striking subparagraph (I).
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