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HR 159 111th Congress House

To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest on indebtedness and for State and local sales and excise taxes with respect…

Official title: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest on indebtedness and for State and lo… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest on indebtedness and for State and local sales and excise taxes with respect to the purchase of certain motor vehicles.

Introduced: June 24, 2009 See on congress.gov
Taxation Consumer creditIncome tax deductionsInterest, dividends, interest ratesMotor vehicles
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Sales and excise taxesState and local taxation
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 6, 2009
Referred to the House Committee on Ways and Means.
Jan 6, 2009
Introduced in House
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 Latest action January 6, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow individual taxpayers a deduction from gross income for: (1) interest paid on indebtedness (up to $49,500) incurred after November 12, 2008, and before January 1, 2010, for the purchase of a motor vehicle (i.e., passenger automobile or light truck) with a gross vehicle weight rating of not more than 8,500 pounds; and (2) state and local sales and excise taxes imposed on the purchase of such a motor vehicle.

 Related & companion bills 1
  • S 333 Related bill A bill to amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax fo…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 2 Republican 2
R
Turner, Michael R.
Ohio · Jun 24, 2009
 R
Rogers, Mike D.
Alabama · Feb 9, 2009
CHRISTENSEN, DONNA
· Feb 3, 2009
Massa, Eric
· Jan 27, 2009
 D
Green, Al
Texas · Jan 6, 2009
 D
Van Hollen, Chris
Maryland · Jan 6, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 159: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest on indebtedness and for State and local sales and excise taxes with respect to the purchase of certain motor vehicles.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-159/
MLA
"H.R. 159: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest on indebtedness and for State and local sales and excise taxes with respect to the purchase of certain motor vehicles.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-159/.
Bluebook (legal)
H.R. 159, 111th Cong. (2026), https://openamerica.io/bill/111-HR-159/.
Markdown link
[H.R. 159: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest on indebtedness and for State and local sales and excise taxes with respect to the purchase of certain motor vehicles.](https://openamerica.io/bill/111-HR-159/)
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