State and Local Sales Tax Deduction Fairness Act of 2015

Bill: 114-hr-622
Sponsor: full_name: Rep. Brady, Kevin [R-TX-8]
Introduced: 2015-01-30
Policy area: Taxation
Subjects: Income tax deductions

Sales and excise taxes

State and local taxation
Latest action: action_date: 2015-04-20
text: Received in the Senate.

Summaries:
action_date: 2015-01-30
action_desc: Introduced in House
text: <p>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. </p>

action_date: 2015-04-06
action_desc: Reported to House with amendment(s)
text: <p><strong>State and Local Sales Tax Deduction Fairness Act of 2015</strong></p> <p>(Sec. 2) 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. </p>

action_date: 2015-04-16
action_desc: Passed House amended
text: <p>(This measure has not been amended since it was reported to the House on April 6, 2015. The summary of that version is repeated here.)</p> <p><strong>State and Local Sales Tax Deduction Fairness Act of 2015</strong></p> <p>(Sec. 2) 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. </p> <p>(Sec. 3) Prohibits the budgetary effects of this Act from being entered on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 622 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 A BILL To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

1. Permanent extension of deduction of State and local general sales taxes Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code of 1986 is amended by striking , and before January 1, 2015 .

tv_txt: II 114th CONGRESS 1st Session H. R. 622 IN THE SENATE OF THE UNITED STATES April 20, 2015 Received AN ACT To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

1. Short title This Act may be cited as the State and Local Sales Tax Deduction Fairness Act of 2015 . 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. 3. Budgetary effects The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.

Passed the House of Representatives April 16, 2015. Karen L. Haas, Clerk

tv_txt: IB 114th CONGRESS 1st Session H. R. 622 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

1. Short title This Act may be cited as the State and Local Sales Tax Deduction Fairness Act of 2015 . 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. 3. Budgetary effects The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.

Passed the House of Representatives April 16, 2015. Karen L. Haas, Clerk.

tv_txt: IB Union Calendar No. 32 114th CONGRESS 1st Session H. R. 622 [Report No. 114–51] 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.

1. Short title This Act may be cited as the State and Local Sales Tax Deduction Fairness Act of 2015 . 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.

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