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Text of A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local ...

...State and local sales taxes.

This bill was introduced on January 25, 2011, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jan 25, 2011 (Introduced).

Source: GPO

II

112th CONGRESS

1st Session

S. 24

IN THE SENATE OF THE UNITED STATES

January 25 (legislative day, January 5), 2011

(for herself, Mr. Ensign, Mrs. Murray, Mr. Reid, Mr. Alexander, and Mr. Nelson of Florida) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales taxes.

1.

Permanent extension of election to deduct state and local sales taxes

Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code of 1986 is amended by striking , and before January 1, 2012.