[Congressional Bills 114th Congress]
[From the U.S. Government Printing Office]
[H.R. 622 Reported in House (RH)]
Union Calendar No. 32
114th CONGRESS
1st Session
H. R. 622
[Report No. 114-51]
To amend the Internal Revenue Code of 1986 to make permanent the
deduction of State and local general sales taxes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 30, 2015
Mr. Brady of Texas (for himself, Mr. McDermott, Mrs. Blackburn, Mr. Sam
Johnson of Texas, Mr. Murphy of Florida, Mrs. Lummis, Mr. Nugent, Mr.
Farenthold, Mr. Heck of Nevada, Mr. Culberson, Mr. McCaul, Mr. Miller
of Florida, Mr. Diaz-Balart, Mr. Olson, Mr. Roe of Tennessee, Mr.
Duncan of Tennessee, Mr. Smith of Texas, Mr. Clawson of Florida, Mr.
Jolly, Mr. Heck of Washington, Mr. Gene Green of Texas, Mr. Kilmer, Mr.
Reichert, Mr. Carter of Texas, Mr. Marchant, Mrs. Noem, Mrs. McMorris
Rodgers, Mr. Bilirakis, Mr. Sessions, Mr. Conaway, Mr. Crenshaw, Mr.
Williams, Mr. Gohmert, Mr. Neugebauer, Mr. Flores, and Ms. Granger)
introduced the following bill; which was referred to the Committee on
Ways and Means
April 6, 2015
Additional sponsors: Mr. Poe of Texas, Mrs. Black, Mr. Babin, Mr.
Cohen, Mr. Barton, Mr. Hensarling, Mr. Webster of Florida, and Mr.
Emmer of Minnesota
April 6, 2015
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on January
30, 2015]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the
deduction of State and local general sales taxes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``State and Local Sales Tax Deduction
Fairness Act of 2015''.
SEC. 2. PERMANENT EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL
SALES TAXES.
(a) In General.--Section 164(b)(5) of the Internal Revenue Code of
1986 is amended by striking subparagraph (I).
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2014.
Union Calendar No. 32
114th CONGRESS
1st Session
H. R. 622
[Report No. 114-51]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the
deduction of State and local general sales taxes.
_______________________________________________________________________
April 6, 2015
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
