[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5744 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5744

 To amend the Internal Revenue Code of 1986 to extend permanently the 
        election to deduct State and local general sales taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2008

  Mr. Cohen 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 permanently the 
        election to deduct 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. ELECTION TO DEDUCT STATE AND LOCAL GENERAL SALES TAXES MADE 
              PERMANENT.

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