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HR 622 114th Congress House

State and Local Sales Tax Deduction Fairness Act of 2015

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

Introduced: February 10, 2015 See on congress.gov
Taxation Income tax deductionsSales and excise taxesState and local taxation
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 18 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 20, 2015
Received in the Senate.
Apr 16, 2015
Motion to reconsider laid on the table Agreed to without objection.
Apr 16, 2015
On passage Passed by the Yeas and Nays: 272 - 152 (Roll no. 159). (text: CR H2286)
Apr 16, 2015
On motion to recommit with instructions Failed by the Yeas and Nays: 179 - 243 (Roll no. 158). (consideration: CR H2289-2290)
Apr 16, 2015
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H2289)
Apr 16, 2015
DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions, pending a reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to strike section 2 of the bill and replace it with a new section prohibiting an increase in the deficit or a delay or weakening of efforts to adopt a permanent extension of the election to deduct State and local sales taxes so long as such an extension is accomplished in a fiscally responsible manner. The amendment also adds a section to extend the deduction of state and local general sales tax for one year. Subsequently, the point of order was withdrawn.
Apr 16, 2015
Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H2288-2290; text: CR H2288)
Apr 16, 2015
DEBATE - The House continued with debate on H.R. 622.
Apr 16, 2015
DEBATE - The House proceeded with one hour of debate on H.R. 622.
Apr 16, 2015
This resolution provides for consideration of H.R. 622, H.R. 1105, and H.R. 1195.
Apr 16, 2015
Considered under the provisions of rule H. Res. 200. (consideration: CR H2286-2290)
Apr 6, 2015
Placed on the Union Calendar, Calendar No. 32.
Apr 6, 2015
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-51.
Feb 12, 2015
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 14.
Feb 12, 2015
Committee Consideration and Mark-up Session Held.
Feb 10, 2015
Referred to the Subcommittee on Health.
Jan 30, 2015
Referred to the House Committee on Ways and Means.
Jan 30, 2015
Introduced in House
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Apr 16, 2015 House · vote #159 On Passage Passed 272–152 See who voted →
Apr 16, 2015 House · vote #158 On Motion to Recommit with Instructions Failed 179–243 See who voted →
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

AmendmentSponsorPurposeStatusLatest action
HAMDT 89 – Amendment in the nature of a substitute. Pending –
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 Latest action April 20, 2015

Received in the Senate.

 Plain-English summary Congressional Research Service

(This measure has not been amended since it was reported to the House on April 6, 2015. The summary of that version is repeated here.)

State and Local Sales Tax Deduction Fairness Act of 2015

(Sec. 2) 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.

(Sec. 3) Prohibits the budgetary effects of this Act from being entered on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.

 Related & companion bills 1
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 622: State and Local Sales Tax Deduction Fairness Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-622/
MLA
"H.R. 622: State and Local Sales Tax Deduction Fairness Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-622/.
Bluebook (legal)
H.R. 622, 114th Cong. (2026), https://openamerica.io/bill/114-HR-622/.
Markdown link
[H.R. 622: State and Local Sales Tax Deduction Fairness Act of 2015](https://openamerica.io/bill/114-HR-622/)
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