Bill
Bill > HR4789
US HR4789
US HR4789To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent.
summary
Introduced
05/30/2014
05/30/2014
In Committee
05/30/2014
05/30/2014
Crossed Over
Passed
Dead
01/03/2015
01/03/2015
Introduced Session
113th Congress
Bill Summary
To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent.
AI Summary
This bill, titled "To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent," proposes to permanently allow individuals to deduct the amount they pay in state and local general sales taxes when filing their federal income taxes. Currently, this deduction has been temporary and subject to expiration, but this legislation aims to remove that limitation by amending Section 164(b)(5) of the Internal Revenue Code of 1986, specifically by striking a provision that would cause the deduction to end. The change would be effective for all tax years beginning after December 31, 2013, meaning it would retroactively apply to past tax years and continue indefinitely into the future.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to the House Committee on Ways and Means. (on 05/30/2014)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/113th-congress/house-bill/4789/all-info |
| BillText | http://gpo.gov/fdsys/pkg/BILLS-113hr4789ih/pdf/BILLS-113hr4789ih.pdf |
| Bill | http://gpo.gov/fdsys/pkg/BILLS-113hr4789ih/pdf/BILLS-113hr4789ih.pdf.pdf |
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