Sec. 205. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES

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## 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)Effective Date **[**[26 U.S.C. 164 note](/us/usc/t26/s164)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2011.

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U.S. Code

Taxes
§ 164

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Sec. 205

EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES

U.S.C.§ 164

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