To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
Committees
House Ways and Means Committee
Bill Summary
(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.) State and Local Sales Tax Deduction Fairness Act of 2015 (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. (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.
To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
(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.) State and Local Sales Tax Deduction Fairness Act of 2015 (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. (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.