[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 622 Engrossed in House (EH)]

114th CONGRESS
  1st Session
                                H. R. 622

_______________________________________________________________________

                                 AN ACT


 
   To amend the Internal Revenue Code of 1986 to make permanent 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. SHORT TITLE.

    This Act may be cited as the ``State and Local Sales Tax Deduction 
Fairness Act of 2015''.

SEC. 2. PERMANENT EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL 
              SALES TAXES.

    (a) In General.--Section 164(b)(5) of the Internal Revenue Code of 
1986 is amended by striking subparagraph (I).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2014.

SEC. 3. BUDGETARY EFFECTS.

    The budgetary effects of this Act shall not be entered on either 
PAYGO scorecard maintained pursuant to section 4(d) of the Statutory 
Pay-As-You-Go Act of 2010.

            Passed the House of Representatives April 16, 2015.

            Attest:

                                                                 Clerk.
114th CONGRESS

  1st Session

                               H. R. 622

_______________________________________________________________________

                                 AN ACT

   To amend the Internal Revenue Code of 1986 to make permanent the 
           deduction of State and local general sales taxes.