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HR 3592 IH
110th CONGRESS
1st Session
H. R. 3592
To amend the Internal Revenue Code of 1986 to make the election to deduct State and local sales taxes permanent law.
IN THE HOUSE OF REPRESENTATIVES
September 19, 2007
Mr. LAMPSON introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make the election to deduct State and local sales taxes permanent law.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
SEC. 2. ELECTION TO DEDUCT STATE AND LOCAL SALES TAXES MADE PERMANENT LAW.
(a) In General- Paragraph (5) of section 164(b) of the Internal Revenue Code of 1986 is amended by striking subparagraph (I).
(b) Effective Date- The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2007.
U.S. Congress - Text of H.R.3592 as Introduced in House State Sales Tax Equity Relief Act of 2007
