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HR 411 110th Congress House Taxation College costs Commerce Congress Costs Education Elementary and secondary education Elementary education Estate tax Families Gift tax Government Operations and Politics Higher education Income tax Inheritance tax Labor and Employment Local taxation Married people Minimum tax Sales tax

To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, including the sales tax deduction, the child credit, the repeal of the estate tax,…

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To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, including the sales tax deduction, the child credit, the repeal of the estate tax, and the deduction for higher education expenses.

Introduced: January 11, 2007 Introduced by: Diaz-Balart, Mario Republican · Florida See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Jan 11, 2007
Referred to the House Committee on Ways and Means.
Jan 11, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the tax deductions for state and local sales taxes, for certain expenses of elementary and secondary school teachers, and for tuition and related expenses.

Exempts certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to the child tax credit, marriage penalty relief, repeal of the estate tax, and the tax deduction for higher education expenses from the general terminating date of that Act (i.e., December 31, 2010).

What's happening now January 11, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 9
  • HR 60 Related bill To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
  • HR 3592 Related bill State Sales Tax Equity Relief Act of 2007
  • HR 3906 Related bill Middle Class Tax Relief Act of 2007
  • HR 4086 Related bill Healthy Families and Dedicated Teachers Tax Relief Act of 2007
  • HR 5242 Related bill To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
  • HR 5744 Related bill To amend the Internal Revenue Code of 1986 to extend permanently the election to deduct State and local general sales t…
  • S 143 Related bill A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxe…
  • S 180 Related bill A bill to provide a permanent deduction for State and local general sales taxes.
  • S 2233 Related bill A bill to provide a permanent deduction for States and local general sales taxes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Republican 8
R
Jordan, Jim
Ohio · Feb 7, 2007
 R
McCaul, Michael T.
Texas · Feb 7, 2007
 R
Buchanan, Vern
Florida · Jan 31, 2007
 R
Foxx, Virginia
North Carolina · Jan 31, 2007
 R
Issa, Darrell
California · Jan 31, 2007
 R
Sessions, Pete
Texas · Jan 31, 2007
 R
Simpson, Michael K.
Idaho · Jan 31, 2007
 R
Wicker, Roger F.
Mississippi · Jan 24, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 411: To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, including the sales tax deduction, the child credit, the repeal of the estate tax, and the deduction for higher education expenses.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-411/
MLA
"H.R. 411: To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, including the sales tax deduction, the child credit, the repeal of the estate tax, and the deduction for higher education expenses.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-411/.
Bluebook (legal)
H.R. 411, 110th Cong. (2026), https://openamerica.io/bill/110-HR-411/.
Markdown link
[H.R. 411: To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, including the sales tax deduction, the child credit, the repeal of the estate tax, and the deduction for higher education expenses.](https://openamerica.io/bill/110-HR-411/)
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