To amend the Internal Revenue Code of 1986 to allow a deduction for State and local sales taxes in lieu of State and local income taxes.
Tax Deduction Fairness Act of 1999 - Amends the Internal Revenue Code to allow a taxpayer to elect, when itemizing, to deduct State and local general sales taxes in lieu of State and local income taxes. Limits such deduction to a tax imposed at one rate in respect of the sale at retail of a broad range of classes of items (including food, clothing, medical supplies, and motor vehicles).
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR H2105-2112)
Referred to the House Committee on Ways and Means.
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