[Congressional Record (Bound Edition), Volume 149 (2003), Part 3]
[Extensions of Remarks]
[Page 3693]
[From the U.S. Government Publishing Office, www.gpo.gov]




               INTRODUCING THE SALES TAX EQUITABILITY ACT

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                            HON. GENE GREEN

                                of texas

                    in the house of representatives

                       Tuesday, February 11, 2003

  Mr. GREEN of Texas. Mr. Speaker, I rise today to introduce the Sales 
Tax Equitability Act, important legislation which would eliminate the 
discrimination faced by individuals who live in States that have no 
income tax.
  Under current law, individuals can deduct their State income tax from 
their Federal income tax. Unfortunately, in many States like Texas, 
which has no State income tax, residents are not eligible for this 
deduction. Even though they pay State sales taxes that are equitable to 
income taxes in other States, these individuals are penalized because 
they don't pay a State income tax. This situation is patently unfair.
  The legislation I am introducing today would allow residents of 
States with no income tax to deduct their sales tax from their Federal 
income tax. This legislation would provide fairness for all Americans 
by ensuring that, in States where there is no income tax, State and 
local sales taxes are treated the same as income taxes.
  I encourage my colleagues to support this legislation.

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