A BILL
To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain State, local, and foreign taxes.
This Act may be cited as the “State And Local Tax Deduction Fairness Act of 2019”.
2.
Repeal of limitation on deduction for certain State, local, and foreign taxes
(a)
In general— Section 164(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (6).
(b)
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2016.