CON. Res. 83—31 (2) the States of Tennessee, Texas, Wyoming, Washington, Florida, Nevada, and South Dakota have no State income tax; (3) the citizens of those seven States continue to be treated unfairly by paying significantly more in taxes to the Govern- ment than taxpayers with an identical profile in different States because they are prohibited from deducting their State sales taxes from their Federal income taxes in lieu of a State income tax; (4) the design of the Federal tax code is preferential in its treatment of States with State income taxes over those without State income taxes; (5) the current Federal tax code infringes upon States’ rights to tax their citizens as they see fit in that the Federal tax code exerts unjust influence on States without State income taxes to impose on their citizens; (6) the current surpluses that our Government holds pro- vide an appropriate time and opportunity to allow taxpayers to deduct either their State sales taxes or their State income taxes from their Federal income tax returns; and (7) over 50 Members of the House of Representatives have cosponsored legislation to restore the sales tax deduction option to the Federal tax code.
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Sources: Concurrent Resolution on the Budget, Concurrent Resolution on the Budget