[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 41 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                 S. 41

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             January 22 (legislative day, January 3), 2013

  Ms. Cantwell (for herself, Mr. Enzi, and Mr. Nelson) 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 205 of the 
American Taxpayer Relief Act of 2012, is amended by striking ``, and 
before January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2013.
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