Pub. L. 110-343, div. C, tit. II, sec. 201

DEDUCTION FOR STATE AND LOCAL SALES TAXES.

EnactedYear: 2008Length: 44 wordsOfficial source
SEC. 201. DEDUCTION FOR STATE AND LOCAL SALES TAXES.(a) In General.—Subparagraph (I) of section 164(b)(5) is amended by striking “January 1, 2008” and inserting “January 1, 2010”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2007.
Pub. L. 110-343, div. C, tit. II, sec. 201: DEDUCTION FOR STATE AND LOCAL SALES TAXES. | Justis AI