State Sales Tax Equity Relief Act of 2007

        [Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3592 Introduced in House (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.

This Act may be cited as the ``State Sales Tax Equity Relief Act of
2007''.

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.
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