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HR 1433 106th Congress House

Tax Deduction Fairness Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction for State and local sales taxes in lieu of State and local income taxes.

Introduced: June 16, 1999 See on congress.gov
Taxation Agriculture and FoodGovernment Operations and PoliticsHealthIncome tax
More subjectsShow fewer subjects
Local taxationMedical suppliesMotor vehiclesPersonal income taxSales taxState taxationTax deductionsTax ratesTransportation and Public Works
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 15, 1999
Referred to the House Committee on Ways and Means.
Apr 15, 1999
Sponsor introductory remarks on measure. (CR H2105-2112)
Apr 15, 1999
Introduced in House
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 Latest action April 15, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tax Deduction Fairness Act of 1999 - Amends the Internal Revenue Code to allow a taxpayer to elect, when itemizing, to deduct State and local general sales taxes in lieu of State and local income taxes. Limits such deduction to a tax imposed at one rate in respect of the sale at retail of a broad range of classes of items (including food, clothing, medical supplies, and motor vehicles).

 Related & companion bills 1
  • S 1490 Identical bill Tax Deduction Fairness Act of 1999
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2
D
Waters, Maxine
California · Jul 19, 1999
 D
Smith, Adam
Washington · Jun 18, 1999
LAMPSON, NICK
· Jun 16, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1433: Tax Deduction Fairness Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1433/
MLA
"H.R. 1433: Tax Deduction Fairness Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1433/.
Bluebook (legal)
H.R. 1433, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1433/.
Markdown link
[H.R. 1433: Tax Deduction Fairness Act of 1999](https://openamerica.io/bill/106-HR-1433/)
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