[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3942 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3942

 To amend the Internal Revenue Code of 1986 to extend for one year the 
           deduction of State and local general sales taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 28, 2014

 Mr. Grayson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend for one year 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. 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 is amended by striking ``January 1, 
2014'' and inserting ``January 1, 2015''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2013.
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