[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 519 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 519

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

                            February 2, 2005

  Mr. Brady of Texas (for himself, Mr. Baird, Mr. DeLay, Ms. Berkley, 
  Mrs. Blackburn, Mrs. Cubin, Mr. Ford, Mr. Sam Johnson of Texas, Mr. 
 Shaw, Mr. Wamp, Mr. Gene Green of Texas, Mr. Gordon, Mr. Hastings of 
 Washington, Ms. Ginny Brown-Waite of Florida, Mr. Davis of Tennessee, 
 Ms. Harris, Mr. Boyd, Mr. McCaul of Texas, Mr. Burgess, Ms. Herseth, 
Mr. Hall, Mr. Bonilla, Mr. Inslee, Mr. Feeney, Ms. Granger, Mr. Reyes, 
    Mr. Stearns, Mr. Barton of Texas, Mr. Jenkins, Mr. Carter, Mr. 
Sessions, Ms. Eddie Bernice Johnson of Texas, Mr. Gibbons, Mr. Duncan, 
 Ms. Corrine Brown of Florida, Mr. Smith of Texas, Mr. Culberson, Miss 
   McMorris, Mr. Paul, Mr. Neugebauer, Mr. Edwards, Mr. Gohmert, Mr. 
 Marchant, Mr. Poe, Ms. Jackson-Lee of Texas, Mr. Cooper, Mr. Putnam, 
    Mr. Foley, Mr. Hastings of Florida, Mr. Gonzalez, Mr. Miller of 
Florida, Mr. Dicks, Mr. Mack, Mr. Hensarling, Mr. Larsen of Washington, 
 Mr. Crenshaw, Mr. Ortiz, Mr. Cuellar, Mr. Al Green of Texas, and Mr. 
   Keller) 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 
2005''.

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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