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S 126 114th Congress Senate

A bill to provide a permanent deduction for State and local general sales taxes.

Introduced: January 8, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 8, 2015
Read twice and referred to the Committee on Finance.
Jan 8, 2015
Introduced in Senate
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 Latest action January 8, 2015

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 126: A bill to provide a permanent deduction for State and local general sales taxes.. 114th Congress. Open America. https://openamerica.io/bill/114-S-126/
MLA
"S. 126: A bill to provide a permanent deduction for State and local general sales taxes.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-126/.
Bluebook (legal)
S. 126, 114th Cong. (2026), https://openamerica.io/bill/114-S-126/.
Markdown link
[S. 126: A bill to provide a permanent deduction for State and local general sales taxes.](https://openamerica.io/bill/114-S-126/)
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