II 111th CONGRESS 1st Session S. 35 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.

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.