Pub. L. 112-240, tit. II, sec. 205 (as amended)
EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.
SEC. 205. 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, 2012” and inserting “January 1, 2014”.
(b) [26 U.S.C. 164 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 164 note