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HR 5384 108th Congress House Taxation Government Operations and Politics Income tax Local taxation Sales tax State taxation Tax deductions

Permanent Sales Tax Deduction Act of 2004

Introduced: November 18, 2004 See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 18, 2004
Referred to the House Committee on Ways and Means.
Nov 18, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Permanent Sales Tax Deduction Act of 2004 - Amends the Internal Revenue Code to make the taxpayer election to deduct State and local sales taxes in lieu of State and local income taxes permanent.

What's happening now November 18, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5384: Permanent Sales Tax Deduction Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-5384/
MLA
"H.R. 5384: Permanent Sales Tax Deduction Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-5384/.
Bluebook (legal)
H.R. 5384, 108th Cong. (2026), https://openamerica.io/bill/108-HR-5384/.
Markdown link
[H.R. 5384: Permanent Sales Tax Deduction Act of 2004](https://openamerica.io/bill/108-HR-5384/)
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