State and Local Sales Tax Deduction Fairness Act of 2015

1/11/2023, 1:27 PM

(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.

Congress
114

Number
HR - 622

Introduced on
2015-01-30

# Amendments
1

Sponsors
+5

Cosponsors
+5

Variations and Revisions

4/20/2015

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and 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.

Alternative Names
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

Policy Areas
Taxation

Potential Impact
Income tax deductions•
Sales and excise taxes•
State and local taxation

Comments

Recent Activity

Latest Summary4/23/2015

(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 Int...


Latest Action4/20/2015
Received in the Senate.