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S 24 112th Congress Senate

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

Introduced: January 25, 2011 Introduced by: Cantwell, Maria Democratic · Washington See on congress.gov
Taxation Income tax deductionsSales and excise taxesState and local taxation
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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 25, 2011
Read twice and referred to the Committee on Finance.
Jan 25, 2011
Introduced in Senate
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 Latest action January 25, 2011

Read twice and referred to the Committee on Finance.

 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 445 Identical bill To amend the Internal Revenue Code of 1986 to make permanent the deduction of 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.
 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 25, 2011
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APA
U.S. Congress. (2026). S. 24: A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales taxes.. 112th Congress. Open America. https://openamerica.io/bill/112-S-24/
MLA
"S. 24: A bill to amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales taxes.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-24/.
Bluebook (legal)
S. 24, 112th Cong. (2026), https://openamerica.io/bill/112-S-24/.
Markdown link
[S. 24: 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/112-S-24/)
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