[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 60 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                 H. R. 60

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 2007

 Mr. Baird (for himself, Mr. Brady of Texas, Mr. Cooper, Mr. Wamp, Mr. 
 McDermott, Mr. Inslee, Mr. Dicks, Mr. Smith of Washington, Mr. Larsen 
   of Washington, Mr. Reichert, Mr. Hastings of Washington, and Mrs. 
McMorris Rodgers) 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 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) of the Internal Revenue Code 
of 1986, as amended by the Tax Relief and Health Care Act of 2006, is 
amended by striking ``, and before January 1, 2008''.
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