S. 2254 — Introduced in Senate

II 115th CONGRESS 1st Session S. 2254 IN THE SENATE OF THE UNITED STATES December 19, 2017 Mr. Menendez (for himself, Mr. Booker, Mr. Cardin, Mrs. Murray, Mrs. Gillibrand, Mr. Van Hollen, Ms. Harris, Mr. Blumenthal, and Mrs. Feinstein) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To prevent unfair double taxation by ensuring that the deduction for State and local taxes is not reduced, suspended, or eliminated. 1. Short title This Act may be cited as the Tax Cuts and Jobs Act. 2. Preventing reduction, suspension, or elimination of the deduction for State and local taxes Notwithstanding any other law or any subsequent Act, the deduction allowed pursuant to section 164 of the Internal Revenue Code of 1986 shall not be reduced, suspended, or eliminated in any manner.