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

        [Congressional Bills 111th Congress]
[From the U.S. Government Printing Office]
[S. 23 Introduced in Senate (IS)]

111th CONGRESS
1st Session
S. 23

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

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

January 7, 2009

Ms. Cantwell (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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 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, 2010''.
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