[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 80 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 80

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             January 25 (legislative day, January 5), 2011

Mrs. Hutchison (for herself, Mr. Begich, Mr. Barrasso, Mr. Cornyn, Mr. 
  Alexander, Mr. Enzi, and Mr. Thune) 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 FOR 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 722 of the Tax 
Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 
2010, is amended by striking ``, and before January 1, 2012''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.
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