[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 35 Introduced in Senate (IS)]







111th CONGRESS
  1st Session
                                 S. 35

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 6, 2009

Mrs. Hutchison (for herself, Mr. Alexander, Mr. Ensign, Mr. Cornyn, and 
 Mr. Martinez) 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.

    (a) In General.--Subparagraph (I) of section 164(b)(5) of the 
Internal Revenue Code of 1986, as amended by section 201 of the Tax 
Extenders and Minimum Tax Relief Act of 2008, is amended by striking 
``, and before January 1, 2010''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2009.
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