[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 27 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 27

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 24, 2005

 Mrs. Hutchison (for herself, Mr. Frist, Ms. Cantwell, Mr. Ensign, Mr. 
  Alexander, and Mr. Cornyn) introduced the following bill; which was 
          read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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) is amended by striking ``, 
and before January 1, 2006''.
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