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HR 476 112th Congress House Taxation Income tax deductions Sales and excise taxes State and local taxation

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

Introduced: March 1, 2011 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 26, 2011
Referred to the House Committee on Ways and Means.
Jan 26, 2011
Introduced in House
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 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.

What's happening now January 26, 2011

Referred to the House Committee on Ways and Means.

 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 445 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 20
All 20 Democratic 1 Republican 5
Black, Diane
· Mar 29, 2012
 R
Buchanan, Vern
Florida · Feb 6, 2012
Marchant, Kenny
· Dec 14, 2011
CULBERSON, JOHN
· Mar 1, 2011
HASTINGS, DOC
· Mar 1, 2011
McCotter, Thaddeus
· Mar 1, 2011
Noem, Kristi
· Mar 1, 2011
BERKLEY, SHELLEY
· Jan 26, 2011
 R
Blackburn, Marsha
Tennessee · Jan 26, 2011
DUNCAN, JOHN
· Jan 26, 2011
Granger, Kay
· Jan 26, 2011
Herrera Beutler, Jaime
· Jan 26, 2011
JOHNSON, SAM
· Jan 26, 2011
 D
Larsen, Rick
Washington · Jan 26, 2011
 R
Lummis, Cynthia M.
Wyoming · Jan 26, 2011
 R
McCaul, Michael T.
Texas · Jan 26, 2011
Poe, Ted
· Jan 26, 2011
Reichert, David
· Jan 26, 2011
Rodgers, Cathy
· Jan 26, 2011
 R
Sessions, Pete
Texas · Jan 26, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 476: 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-476/
MLA
"H.R. 476: 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-476/.
Bluebook (legal)
H.R. 476, 112th Cong. (2026), https://openamerica.io/bill/112-HR-476/.
Markdown link
[H.R. 476: 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-476/)
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