110 HR 5744 IH: To amend the Internal Revenue Code of 1986 to extend U.S. House of Representatives 2008-04-09 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 2d Session H. R. 5744 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.

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.