I 116th CONGRESS 1st Session H. R. 515 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 A BILL To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain State, local, and foreign taxes.

1. Short title This Act may be cited as the State And Local Tax Deduction Fairness Act of 2019 . 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.