SENATE BILL REPORT

                           HJM 4008

   AS REPORTED BY COMMITTEE ON WAYS & MEANS, MARCH 22, 1993

Brief Description:  Requesting a full deduction for sales taxes on federal tax returns.

SPONSORS: Representatives Mastin, Campbell, Horn, Pruitt, Kremen and Long

HOUSE COMMITTEE ON REVENUE

SENATE COMMITTEE ON WAYS & MEANS

Majority Report:  Do pass. 

     Signed by Senators Rinehart, Chairman; Spanel, Vice Chairman; Bauer, Cantu, Hochstatter, Jesernig, McDonald, Moyer, Pelz, Quigley, Roach, Snyder, Sutherland, Talmadge, West, and Wojahn.

Staff:  Terry Wilson (786‑7715)

Hearing Dates: March 22, 1993

BACKGROUND:

In 1986, federal tax reform removed the itemized deduction for state and local sales taxes.  State and local income taxes and property taxes continued to be allowable itemized deductions.

SUMMARY:

Congress is requested to restore the itemized deduction for sales taxes.

Appropriation:  none

Revenue:  none

Fiscal Note:  available

TESTIMONY FOR:  None

TESTIMONY AGAINST:  None

TESTIFIED:  No one