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Bill > S127


US S127

US S127
A bill to provide a permanent deduction for State and local general sales taxes.


summary

Introduced
In Committee
Crossed Over
Passed
Dead

Introduced Session

113th Congress

Bill Summary

Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

AI Summary

This bill makes permanent a provision in the Internal Revenue Code, which is the set of federal laws governing income taxes, that allows taxpayers to choose to deduct state and local general sales taxes instead of state and local income taxes. This means that individuals will have a permanent option to reduce their taxable income by the amount of sales taxes they paid to their state and local governments, rather than deducting the income taxes they paid. This change is effective for tax years beginning after December 31, 2013.

Committee Categories

Budget and Finance

Sponsors (5)

Last Action

Read twice and referred to the Committee on Finance. (on 01/24/2013)

bill text


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