[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 445 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 445

   To amend the Internal Revenue Code of 1986 to make permanent the 
           deduction of State and local general sales taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2011

 Mr. Young of Florida (for himself, Ms. Brown of Florida, Mrs. Adams, 
Mr. Ross of Florida, Mrs. McMorris Rodgers, Mr. Sessions, Ms. Granger, 
Mrs. Blackburn, Mr. Larsen of Washington, and Mr. Crenshaw) 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 the 
           deduction of 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.

    Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code 
of 1986 is amended by striking ``, and before January 1, 2012''.
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