II 112th CONGRESS 1st Session S. 80 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.

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.