[Congressional Record Volume 161, Number 55 (Thursday, April 16, 2015)]
[House]
[Page H2286]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




        STATE AND LOCAL SALES TAX DEDUCTION FAIRNESS ACT OF 2015

  Mr. BRADY of Texas. Madam Speaker, pursuant to House Resolution 200, 
I call up the bill (H.R. 622) to amend the Internal Revenue Code of 
1986 to make permanent the deduction of State and local general sales 
taxes, and ask for its immediate consideration.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. Pursuant to House Resolution 200, the 
amendment in the nature of a substitute recommended by the Committee on 
Ways and Means, printed in the bill, modified by the amendment printed 
in part A of House Report 114-74 is adopted, and the bill, as amended, 
is considered read.
  The text of the bill, as amended, is as follows:

                                H.R. 622

       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 scoreboard maintained pursuant to section 4(d) 
     of the Statutory Pay-As-You-Go Act of 2010.

  The SPEAKER pro tempore. The gentleman from Texas (Mr. Brady) and the 
gentleman from Illinois (Mr. Danny K. Davis) each will control 30 
minutes.
  The Chair recognizes the gentleman from Texas.

                          ____________________