[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 24 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 24

 To amend the Internal Revenue Code of 1986 to permanently extend the 
            election to deduct State and local sales taxes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             January 25 (legislative day, January 5), 2011

   Ms. Cantwell (for herself, Mr. Ensign, Mrs. Murray, Mr. Reid, Mr. 
 Alexander, and Mr. Nelson of Florida) 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 permanently extend the 
            election to deduct State and local 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 ELECTION TO DEDUCT STATE AND LOCAL 
              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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