II
113th CONGRESS
1st Session
S. 127
IN THE SENATE OF THE UNITED STATES
January 24 (legislative day, January 3), 2013
Mr. Heller (for himself and Mr. Enzi) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To provide a permanent deduction for State and local general sales taxes.
Permanent extension of deduction for State and local general sales taxes
In general
Subparagraph (I) of section 164(b)(5) of the Internal
Revenue Code of 1986, as amended by section 205 of the American Taxpayer Relief
Act of 2012, is amended by striking , and before January 1,
2014
.
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2013.