Skip to main content
HR 5384 108th Congress House

Permanent Sales Tax Deduction Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to make the allowance of the deduction of State and local general sales taxes in lieu of State and local income taxes permanent.

Introduced: November 18, 2004 See on congress.gov
Taxation Government Operations and PoliticsIncome taxLocal taxationSales tax
More subjectsShow fewer subjects
State taxationTax deductions
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action November 18, 2004

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 13
All 13 Republican 3
BARTON, JOE
· Nov 18, 2004
Bell, Chris
· Nov 18, 2004
 R
Blackburn, Marsha
Tennessee · Nov 18, 2004
BOYD, ALLEN
· Nov 18, 2004
 R
Carter, John R.
Texas · Nov 18, 2004
Davis, Lincoln
· Nov 18, 2004
DUNN, JENNIFER
· Nov 18, 2004
EDWARDS, CHET
· Nov 18, 2004
HASTINGS, DOC
· Nov 18, 2004
PUTNAM, ADAM
· Nov 18, 2004
SANDLIN, MAX
· Nov 18, 2004
 R
Sessions, Pete
Texas · Nov 18, 2004
THORNBERRY, WILLIAM
· Nov 18, 2004
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/)
Report a problem