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H.R. 622 (114th): State and Local Sales Tax Deduction Fairness Act of 2015

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Apr 16, 2015.


(This measure has not been amended since it was reported to the House on April 6, 2015. The summary of that version is repeated here.)

State and Local Sales Tax Deduction Fairness Act of 2015

(Sec. 2) Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

(Sec. 3) Prohibits the budgetary effects of this Act from being entered on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.