US Codex
Bill
Notes

H.R. 622 — what changed

State and Local Sales Tax Deduction Fairness Act of 2015

From Introduced in House to Reported in House. 1 section amended and 1 added between Introduced in House and Reported in House.

Section 1 Short title

changed Subparagraph (I) of section 164(b)(5) of This Act may be cited as the Internal Revenue Code of 1986 is amended by striking “, “State and before January 1, Local Sales Tax Deduction Fairness Act of 2015”.

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

added
(a)
added In general— Section 164(b)(5) of the Internal Revenue Code of 1986 is amended by striking subparagraph (I).
(b)
added Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2014.