SEC. 105. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.(a) In General.—Subparagraph (I) of section 164(b)(5) is amended by striking “January 1, 2014” and inserting “January 1, 2015”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2013.
Pub. L. 113-295, div. A, tit. I, subtit. A, sec. 105: EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES. | Justis AI