Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 106 (as amended)
EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.
SEC. 106. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.
(a) [26 U.S.C. 164] In general.—Section 164(b)(5) is amended by striking subparagraph (I).
(b) [26 U.S.C. 164 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 16426 U.S.C. 164 note