State and Local Sales Tax Deduction Fairness Act of 2015

H.R. 622 · 114th Congress · Apr 20, 2015 · Lineage

AN ACT

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

Section 1 Short title

This Act may be cited as the “State and Local Sales Tax Deduction Fairness Act of 2015”.

Sec. 2 Permanent extension of deduction of State and local general sales taxes

(a)

In general— Section 164(b)(5) of the Internal Revenue Code of 1986 is amended by striking subparagraph (I).

(b)

Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2014.

Sec. 3 Budgetary effects

The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.

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Apr 20, 2015viewing Received in Senate Received See what changed
Apr 16, 2015 Engrossed in House See what changed
Jan 30, 2015 Reported in House Mr. Brady of Texas (for himself, Mr. McDermott, Mrs. Blackburn, Mr. Sam Johnson of Texas, Mr. Murphy of Florida, Mrs. Lummis, Mr. Nugent, Mr. Farenthold, Mr. Heck of Nevada, Mr. Culberson, Mr. McCaul, Mr. Miller of Florida, Mr. Diaz-Balart, Mr. Olson, Mr. Roe of Tennessee, Mr. Duncan of Tennessee, Mr. Smith of Texas, Mr. Clawson of Florida, Mr. Jolly, Mr. Heck of Washington, Mr. Gene Green of Texas, Mr. Kilmer, Mr. Reichert, Mr. Carter of Texas, Mr. Marchant, Mrs. Noem, Mrs. McMorris Rodgers, Mr. Bilirakis, Mr. Sessions, Mr. Conaway, Mr. Crenshaw, Mr. Williams, Mr. Gohmert, Mr. Neugebauer, Mr. Flores, and Ms. Granger) introduced the following bill; which was referred to the Committee on Ways and Means See what changed
Jan 30, 2015 Introduced in House Mr. Brady of Texas (for himself, Mr. McDermott, Mrs. Blackburn, Mr. Sam Johnson of Texas, Mr. Murphy of Florida, Mrs. Lummis, Mr. Nugent, Mr. Farenthold, Mr. Heck of Nevada, Mr. Culberson, Mr. McCaul, Mr. Miller of Florida, Mr. Diaz-Balart, Mr. Olson, Mr. Roe of Tennessee, Mr. Duncan of Tennessee, Mr. Smith of Texas, Mr. Clawson of Florida, Mr. Jolly, Mr. Heck of Washington, Mr. Gene Green of Texas, Mr. Kilmer, Mr. Reichert, Mr. Carter of Texas, Mr. Marchant, Mrs. Noem, Mrs. McMorris Rodgers, Mr. Bilirakis, Mr. Sessions, Mr. Conaway, Mr. Crenshaw, Mr. Williams, Mr. Gohmert, Mr. Neugebauer, Mr. Flores, and Ms. Granger) introduced the following bill; which was referred to the Committee on Ways and Means

State and Local Sales Tax Deduction Fairness Act of 2015

Section 1 Short title

Sec. 2 Permanent extension of deduction of State and local general sales taxes

Sec. 3 Budgetary effects

Cite this provision

Incoming references