[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2254 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                S. 2254

 To prevent unfair double taxation by ensuring that the deduction for 
    State and local taxes is not reduced, suspended, or eliminated.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 19, 2017

 Mr. Menendez (for himself, Mr. Booker, Mr. Cardin, Mrs. Murray, Mrs. 
   Gillibrand, Mr. Van Hollen, Ms. Harris, Mr. Blumenthal, and Mrs. 
  Feinstein) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To prevent unfair double taxation by ensuring that the deduction for 
    State and local taxes is not reduced, suspended, or eliminated.

    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 ``Tax Cuts and Jobs Act''.

SEC. 2. PREVENTING REDUCTION, SUSPENSION, OR ELIMINATION OF THE 
              DEDUCTION FOR STATE AND LOCAL TAXES.

    Notwithstanding any other law or any subsequent Act, the deduction 
allowed pursuant to section 164 of the Internal Revenue Code of 1986 
shall not be reduced, suspended, or eliminated in any manner.
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