S. 143

A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

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II

110th CONGRESS

1st Session

S. 143

IN THE SENATE OF THE UNITED STATES

January 4, 2007

Ms. Cantwell (for herself, Mrs. Murray, 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 make permanent the deduction of State and local general sales taxes.

1.

Permanent extension of deduction of State and local general sales taxes

Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code of 1986, as amended by the Tax Relief and Health Care Act of 2006, is amended by striking , and before January 1, 2008.