[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 201 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                 S. 201

  To amend the Internal Revenue Code of 1986 to extend the additional 
 standard deduction for real property taxes for nonitemizers for 2010.


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                   IN THE SENATE OF THE UNITED STATES

                            January 12, 2009

 Mr. Barrasso 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 extend the additional 
 standard deduction for real property taxes for nonitemizers for 2010.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF ADDITIONAL STANDARD DEDUCTION FOR REAL PROPERTY 
              TAXES FOR NONITEMIZERS.

    (a) In General.--Subparagraph (C) of section 63(c)(1) of the 
Internal Revenue Code of 1986 is amended by striking ``or 2009'' and 
inserting ``2009, or 2010''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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