[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 143 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
                                 S. 143

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 4, 2007

  Ms. Cantwell (for herself, Mrs. Murray, and Mr. Nelson of Florida) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 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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