HR 5280 · 103th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow a deduction for State and local general sales taxes and to compensate for the resulting revenue loss by providing that only 89 percent of the amount of all State and local taxes shall be allowed as a deduction.

Introduced 1994-10-07· Sponsored by Rep. Smith, Nick [R-MI-7]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1994-10-07)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an itemized deduction for 89 percent of State and local general sales taxes.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (1)

1 Republican