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

23 January 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that State and local sales taxes paid by individuals shall be allowed as a credit against their liability for Federal income tax under the Internal Revenue Code. Disallows a tax deduction from gross income when an election is made to take the tax credit.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 23 January 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/2014
Open data entity: https://api.congress.gov/v3/bill/94/hr/2014