Tax Cuts and Jobs Act

S. 2254 · 115th Congress · Dec 19, 2017 · Lineage

A BILL

To prevent unfair double taxation by ensuring that the deduction for State and local taxes is not reduced, suspended, or eliminated.

Section 1 Short title

This Act may be cited as the “Tax Cuts and Jobs Act”.

Sec. 2 Preventing reduction, suspension, or elimination of the deduction for State and local taxes

Notwithstanding any other law or any subsequent Act, the deduction allowed pursuant to section 164 of the Internal Revenue Code of 1986 shall not be reduced, suspended, or eliminated in any manner.

Lineage

Dec 19, 2017viewing Introduced in Senate Mr. Menendez (for himself, Mr. Booker, Mr. Cardin, Mrs. Murray, Mrs. Gillibrand, Mr. Van Hollen, Ms. Harris, Mr. Blumenthal, and Mrs. Feinstein) introduced the following bill; which was read twice and referred to the Committee on Finance

Tax Cuts and Jobs Act

Section 1 Short title

Sec. 2 Preventing reduction, suspension, or elimination of the deduction for State and local taxes

Cite this provision

Incoming references