HR 5639 · 99th Congress · Taxation
A bill to amend the Internal Revenue Code of 1986 to allow a deduction for state and local sales tax.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1986-10-02)
Plain Language Summary
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Amends the Internal Revenue Code to allow an income tax deduction for State and local general sales taxes. Defines a "general sales tax" as a tax imposed at one rate in respect of the sale at retail of a broad range of classes of items. Treats a compensating use tax as a general sales tax.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (6)
3 Democrats3 Republicans