Pub. L. 109-432, div. A, tit. I, sec. 103

ELECTION TO DEDUCT STATE AND LOCAL GENERAL SALES TAXES.

EnactedYear: 2006Length: 39 wordsOfficial source
SEC. 103. ELECTION TO DEDUCT STATE AND LOCAL GENERAL SALES TAXES.(a) In General.—Section 164(b)(5)(I) is amended by striking “2006” and inserting “2008”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2005.
Pub. L. 109-432, div. A, tit. I, sec. 103: ELECTION TO DEDUCT STATE AND LOCAL GENERAL SALES TAXES. | Justis AI