[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3592 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3592

  To amend the Internal Revenue Code of 1986 to make the election to 
           deduct State and local sales taxes permanent law.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 19, 2007

 Mr. Lampson 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 the election to 
           deduct State and local sales taxes permanent law.

    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 ``State Sales Tax Equity Relief Act of 
2007''.

SEC. 2. ELECTION TO DEDUCT STATE AND LOCAL SALES TAXES MADE PERMANENT 
              LAW.

    (a) In General.--Paragraph (5) of section 164(b) of the Internal 
Revenue Code of 1986 is amended by striking subparagraph (I).
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2007.
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