[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4270 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 4270

 To amend the Internal Revenue Code of 1986 to make permanent certain 
  temporary provisions, including the sales tax deduction, the child 
    credit, the repeal of the estate tax, the deduction for higher 
    education expenses, and extending the current capital gains and 
                          dividend tax rates.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 10, 2009

Mr. Frelinghuysen 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 certain 
  temporary provisions, including the sales tax deduction, the child 
    credit, the repeal of the estate tax, the deduction for higher 
    education expenses, and extending the current capital gains and 
                          dividend tax rates.

    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 ``Common Sense Tax Relief Act of 
2009''.

SEC. 2. CERTAIN EXPIRING PROVISIONS MADE PERMANENT.

    (a) Deduction for State and Local Sales Taxes.--Paragraph (5) of 
section 164(b) of the Internal Revenue Code of 1986 (relating to 
general sales tax) is amended by striking subparagraph (L).
    (b) Child Credit.--Section 901 of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 shall not apply to section 201 of 
such Act (relating to modifications to child credit).
    (c) Marriage Penalty Relief.--Section 901 of the Economic Growth 
and Tax Relief Reconciliation Act of 2001 shall not apply to title III 
of such Act (relating to marriage penalty relief).
    (d) Repeal of Estate Tax.--Section 901 of the Economic Growth and 
Tax Relief Reconciliation Act of 2001 shall not apply to title V of 
such Act (relating to estate, gift, and generation-skipping transfer 
tax provisions).
    (e) Deduction for Certain Expenses of Elementary and Secondary 
School Teachers.--Subparagraph (D) of section 62(a)(2) of such Code is 
amended by striking ``In the case of taxable years beginning during 
2002, 2003, 2004, 2005, 2006, 2007, 2008, or 2009, the deductions'' and 
inserting ``The deductions''.
    (f) Deduction for Tuition and Related Expenses.--
            (1) Section 222 of such Code is amended by striking 
        subsection (e) (relating to termination).
            (2) Section 901 of the Economic Growth and Tax Relief 
        Reconciliation Act of 2001 shall not apply to section 431 of 
        such Act (relating to deduction for higher education expenses).
    (g) Capital Gains and Dividends Rate Made Permanent.--The Jobs and 
Growth Tax Relief Reconciliation Act of 2003 is amended by striking 
section 303.
    (h) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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