[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5872 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5872

 To amend the Internal Revenue Code of 1986 to increase the limitation 
              on the deduction for State and local taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 17, 2018

 Mr. Rohrabacher 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 increase the limitation 
              on the deduction for State and local taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCREASE IN LIMITATION ON DEDUCTION FOR STATE AND LOCAL 
              TAXES.

    (a) In General.--Section 164(b)(6)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``$10,000 ($5,000'' and inserting 
``$20,000 ($10,000''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the amendments made by section 11042 of Public 
Law 115-97.
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