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HR 3455 96th Congress House

A bill to amend the Internal Revenue Code of 1954 to permit a deduction based upon the cost of living in certain states in determining adjusted gross income.

Introduced: April 4, 1979 See on congress.gov
Taxation Cost of living adjustmentsEconomics and Public FinanceIncome taxIndexing (Economic policy)
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InflationState taxationStatesTax deductions
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This bill died when the 96th Congress ended
It never became law before the 96th Congress (1979–1980) 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
Apr 4, 1979
Referred to House Committee on Ways and Means.
Apr 4, 1979
Introduced in House
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 Latest action April 4, 1979

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow nonitemizing taxpayers an income tax deduction for that portion of the taxpayer's personal service income which is equal to the amount by which cost of living increases in the State in which such taxpayer resides exceed national cost of living increases for the calendar year.

 Related & companion bills 1
  • S 698 Companion bill A bill to amend the Internal Revenue Code of 1954 to permit a deduction based upon the cost of living in certain States…
 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3455: A bill to amend the Internal Revenue Code of 1954 to permit a deduction based upon the cost of living in certain states in determining adjusted gross income.. 96th Congress. Open America. https://openamerica.io/bill/96-HR-3455/
MLA
"H.R. 3455: A bill to amend the Internal Revenue Code of 1954 to permit a deduction based upon the cost of living in certain states in determining adjusted gross income.." 96th Congress, 2026, Open America, https://openamerica.io/bill/96-HR-3455/.
Bluebook (legal)
H.R. 3455, 96th Cong. (2026), https://openamerica.io/bill/96-HR-3455/.
Markdown link
[H.R. 3455: A bill to amend the Internal Revenue Code of 1954 to permit a deduction based upon the cost of living in certain states in determining adjusted gross income.](https://openamerica.io/bill/96-HR-3455/)
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