S. 127 — Introduced in Senate

II 113th CONGRESS 1st Session S. 127 IN THE SENATE OF THE UNITED STATES January 24 (legislative day, January 3), 2013 Mr. Heller (for himself and Mr. Enzi) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide a permanent deduction for State and local general sales taxes. 1. Permanent extension of deduction for State and local general sales taxes (a) In general Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code of 1986, as amended by section 205 of the American Taxpayer Relief Act of 2012, is amended by striking , and before January 1, 2014. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013.