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HR 5744 110th Congress House Taxation Government Operations and Politics Income tax Local taxation Sales tax State taxation Tax deductions

To amend the Internal Revenue Code of 1986 to extend permanently the election to deduct State and local general sales taxes.

Introduced: April 9, 2008 Introduced by: Cohen, Steve Democratic · Tennessee 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
Apr 9, 2008
Referred to the House Committee on Ways and Means.
Apr 9, 2008
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent provisions allowing a taxpayer to elect to deduct state and local general sales taxes in lieu of state and local income taxes.

What's happening now April 9, 2008

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 411 Related bill To amend the Internal Revenue Code of 1986 to make permanent certain temporary provisions applicable to individuals, in…
  • 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.
  • 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
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APA
U.S. Congress. (2026). H.R. 5744: To amend the Internal Revenue Code of 1986 to extend permanently the election to deduct State and local general sales taxes.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-5744/
MLA
"H.R. 5744: To amend the Internal Revenue Code of 1986 to extend permanently the election to deduct State and local general sales taxes.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-5744/.
Bluebook (legal)
H.R. 5744, 110th Cong. (2026), https://openamerica.io/bill/110-HR-5744/.
Markdown link
[H.R. 5744: To amend the Internal Revenue Code of 1986 to extend permanently the election to deduct State and local general sales taxes.](https://openamerica.io/bill/110-HR-5744/)
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