A bill to provide that State and local sales taxes paid by individuals shall be allowed as a credit against their liability for Federal income tax instead of being allowed as a deduction from their gross income.

referredUnited States· United States Congress· EN

Introduced

4 January 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow a credit against the income tax, instead of the existing deduction, for the State and local sales taxes paid or accrued by the individual.

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Documents

1 official file

Introduced in House
summary · EN · 4 January 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/1284
Open data entity: https://api.congress.gov/v3/bill/95/hr/1284