[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3680 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3680

To amend the Internal Revenue Code of 1986 to extend the deduction for 
                      State and local sales taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 27, 2007

  Mr. McDermott (for himself, Mr. Brady of Texas, Mr. Tanner, Mr. Sam 
  Johnson of Texas, Ms. Berkley, Mr. Porter, and Mr. Meek of Florida) 
 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 extend the deduction for 
                      State and local sales taxes.

    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 ``Extension of Vital Tax Policy Act of 
2007''.

SEC. 2. DEDUCTION FOR STATE AND LOCAL SALES TAXES.

    (a) In General.--Subparagraph (I) of section 164(b)(5) of the 
Internal Revenue Code of 1986 is amended by striking ``January 1, 
2008'' and inserting ``January 1, 2009''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.
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