[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 515 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 515

To amend the Internal Revenue Code of 1986 to repeal the limitation on 
       the deduction for certain State, local, and foreign taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 11, 2019

Mr. Engel (for himself, Mr. Higgins of New York, Mr. Rose of New York, 
 Mr. Brindisi, Ms. Clarke of New York, Mr. Ted Lieu of California, Ms. 
Bass, Mr. Brendan F. Boyle of Pennsylvania, Mr. Sires, Ms. Scanlon, Mr. 
     Meeks, Mr. Correa, Mr. Cisneros, Mr. Sherman, Mrs. Torres of 
 California, and Mr. Gottheimer) introduced the following bill; which 
            was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the limitation on 
       the deduction for certain State, local, and foreign taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``State And Local Tax Deduction 
Fairness Act of 2019''.

SEC. 2. REPEAL OF LIMITATION ON DEDUCTION FOR CERTAIN STATE, LOCAL, AND 
              FOREIGN TAXES.

    (a) In General.--Section 164(b) of the Internal Revenue Code of 
1986 is amended by striking paragraph (6).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2016.
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