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S 23 111th Congress Senate Taxation Income tax deductions Sales and excise taxes State and local taxation

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

Introduced: January 7, 2009 Introduced by: Cantwell, Maria Democratic · Washington See on congress.gov
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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 7, 2009
Read twice and referred to the Committee on Finance.
Jan 7, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the election to deduct state and local sales taxes in lieu of state and local income taxes.

What's happening now January 7, 2009

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • S 35 Related bill A bill to provide a permanent deduction for State and local general sales taxes.
  • HR 16 Related bill To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Murray, Patty
Washington · Jan 7, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 23: A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales taxes.. 111th Congress. Open America. https://openamerica.io/bill/111-S-23/
MLA
"S. 23: A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales taxes.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-23/.
Bluebook (legal)
S. 23, 111th Cong. (2026), https://openamerica.io/bill/111-S-23/.
Markdown link
[S. 23: A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales taxes.](https://openamerica.io/bill/111-S-23/)
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