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

                                                  Union Calendar No. 32
114th CONGRESS
  1st Session
                                H. R. 622

                          [Report No. 114-51]

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 30, 2015

Mr. Brady of Texas (for himself, Mr. McDermott, Mrs. Blackburn, Mr. Sam 
 Johnson of Texas, Mr. Murphy of Florida, Mrs. Lummis, Mr. Nugent, Mr. 
 Farenthold, Mr. Heck of Nevada, Mr. Culberson, Mr. McCaul, Mr. Miller 
   of Florida, Mr. Diaz-Balart, Mr. Olson, Mr. Roe of Tennessee, Mr. 
 Duncan of Tennessee, Mr. Smith of Texas, Mr. Clawson of Florida, Mr. 
Jolly, Mr. Heck of Washington, Mr. Gene Green of Texas, Mr. Kilmer, Mr. 
 Reichert, Mr. Carter of Texas, Mr. Marchant, Mrs. Noem, Mrs. McMorris 
 Rodgers, Mr. Bilirakis, Mr. Sessions, Mr. Conaway, Mr. Crenshaw, Mr. 
  Williams, Mr. Gohmert, Mr. Neugebauer, Mr. Flores, and Ms. Granger) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

                             April 6, 2015

   Additional sponsors: Mr. Poe of Texas, Mrs. Black, Mr. Babin, Mr. 
  Cohen, Mr. Barton, Mr. Hensarling, Mr. Webster of Florida, and Mr. 
                           Emmer of Minnesota

                             April 6, 2015

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
[For text of introduced bill, see copy of bill as introduced on January 
                               30, 2015]


_______________________________________________________________________

                                 A BILL


 
   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.
                                                  Union Calendar No. 32

114th CONGRESS

  1st Session

                               H. R. 622

                          [Report No. 114-51]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                             April 6, 2015

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed