Skip to main content
HR 445 112th Congress House

To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

Introduced: January 25, 2011 See on congress.gov
Taxation Income tax deductionsSales and excise taxesState and local taxation
Sign in to write a letter Sign in to watch
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 25, 2011
Referred to the House Committee on Ways and Means.
Jan 25, 2011
Sponsor introductory remarks on measure. (CR E112)
Jan 25, 2011
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 January 25, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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

 Related & companion bills 4
  • HR 5333 Related bill Middle Class Tax Fairness Act of 2012
  • S 80 Related bill A bill to provide a permanent deduction for State and local general sales taxes.
  • HR 476 Identical bill To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.
  • S 24 Identical bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales ta…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 1 Republican 2
McCotter, Thaddeus
· Feb 11, 2011
INSLEE, JAY
· Feb 9, 2011
STEARNS, CLIFF
· Feb 9, 2011
Marchant, Kenny
· Jan 26, 2011
 R
Blackburn, Marsha
Tennessee · Jan 25, 2011
CRENSHAW, ANDER
· Jan 25, 2011
Granger, Kay
· Jan 25, 2011
 D
Larsen, Rick
Washington · Jan 25, 2011
Rodgers, Cathy
· Jan 25, 2011
Ross, Dennis
· Jan 25, 2011
 R
Sessions, Pete
Texas · Jan 25, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 445: To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-445/
MLA
"H.R. 445: To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-445/.
Bluebook (legal)
H.R. 445, 112th Cong. (2026), https://openamerica.io/bill/112-HR-445/.
Markdown link
[H.R. 445: To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.](https://openamerica.io/bill/112-HR-445/)
Report a problem