Mr. President, I will offer a unanimous consent request in a moment that will permanently lock fairness into the Tax Code. American taxpayers are currently allowed to deduct either State income or sales taxes on their Federal tax return. Americans who live in States with a State income tax have always been able to deduct their State taxes. Since passage of the 1986 tax reform, Americans living in States without a State income tax have been out of luck. With the leadership of Senator Kay Bailey Hutchison, Congress responded by reinstating a deduction for State sales tax. This provision provided financial relief for millions of taxpayers, and it brought back some fairness to the Tax Code. Americans in States that have no income tax, such as Wyoming, Texas, Alaska, Florida, Nevada, South Dakota, and Washington, finally received relief similar to individuals in States with State income taxes. The sales tax deduction needs to be made permanent. Now is not the time to raise taxes on American taxpayers. Mr. President, I ask unanimous consent that the Senate proceed to the immediate consideration of H.R. 3617; that all after the enacting clause be stricken and the text of S. 35, a bill to provide a permanent deduction for State and local general sales taxes, be inserted; I ask unanimous consent that the bill, as amended, be read a third time and passed, the motion to reconsider be laid upon the table, and that any statements relating to the measure be printed in the Record.…
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