[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 180 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
                                 S. 180

  To provide a permanent deduction for State and local general sales 
                                 taxes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 4, 2007

Mrs. Hutchison (for herself, Mr. Cornyn, Mr. Alexander, Mr. Ensign, Mr. 
    Enzi, Mr. Martinez, Mr. Thune, and Mr. Stevens) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
  To provide a permanent deduction for 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 section 103 of division A of the Tax Relief and 
Health Care Act of 2006, is amended by striking ``, and before January 
1, 2008''.
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