I 111th CONGRESS 1st Session H. R. 4270 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.

1.

Short title

This Act may be cited as the Common Sense Tax Relief Act of 2009.

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.