[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 379 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 379

To amend the Internal Revenue Code of 1986 to ensure that all taxpayers 
    have the ability to deduct State and local general sales taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2009

 Mrs. Blackburn (for herself, Mr. Wamp, Mr. Hensarling, Mr. Wilson of 
 South Carolina, Mr. Brown of South Carolina, Mr. Posey, Mr. Broun of 
 Georgia, Mr. Daniel E. Lungren of California, Mr. Gingrey of Georgia, 
  Mr. Olson, Mr. Culberson, Mr. Bartlett, Mr. Burton of Indiana, Mr. 
     Kline of Minnesota, Mr. Akin, Mr. Garrett of New Jersey, Mr. 
 Westmoreland, Mr. Gohmert, Mr. Paul, Mrs. Bachmann, Mrs. Schmidt, Mr. 
 Neugebauer, and Mr. McHugh) 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 ensure that all taxpayers 
    have the ability 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. SHORT TITLE.

    This Act may be cited as the ``State and Local Sales Tax Deduction 
Expansion Act of 2009''.

SEC. 2. ENSURE TAXPAYERS' ABILITY TO DEDUCT STATE AND LOCAL GENERAL 
              SALES TAXES.

    (a) In General.--Subsection (a) of section 164 of the Internal 
Revenue Code of 1986 (relating to general rule) is amended by inserting 
after paragraph (5) the following new paragraph:
            ``(6) State and local general sales taxes.''.
    (b) Conforming Amendments.--
            (1) Paragraph (5) of section 164(b) of such Code (relating 
        to general sales taxes) is amended--
                    (A) by striking subparagraphs (A) and (I), and
                    (B) by redesignating subparagraphs (B) through (H) 
                as subparagraphs (A) through (G), respectively.
            (2) Subparagraph (C) of section 164(b)(5) of such Code (as 
        redesignated by paragraph (1)) is amended by striking 
        ``subparagraph (C)'' and inserting ``subparagraph (B)''.
            (3) Clause (ii) of section 164(b)(5)(D) of such Code (as 
        redesignated by paragraph (1)) is amended by striking ``this 
        paragraph'' and inserting ``subsection (a)(6)''.
            (4) Clause (i) of section 164(b)(5)(G) of such Code (as 
        redesignated by paragraph (1)) is amended by striking ``this 
        paragraph'' in the matter preceding subclause (I) thereof and 
        inserting ``subsection (a)(6)''.
            (5) Clause (ii) of section 56(b)(1)(A) of such Code is 
        amended by striking ``or (3) of section 164(a) or clause (ii) 
        of section 164(b)(5)(A)'' and inserting ``(3), or (6) of 
        section 164(a)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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