General sales taxes

For purposes of subsection (a)—

(A) Election to deduct State and local sales taxes in lieu of State and local income taxes At the election of the taxpayer for the taxable year, subsection (a) shall be applied— (i) without regard to the reference to State and local income taxes, and (ii) as if State and local general sales taxes were referred to in a paragraph thereof.

(B) Definition of general sales tax The term “general sales tax” means a tax imposed at one rate with respect to the sale at retail of a broad range of classes of items.

(C) Special rules for food, etc. In the case of items of food, clothing, medical supplies, and motor vehicles— (i) the fact that the tax does not apply with respect to some or all of such items shall not be taken into account in determining whether the tax applies with respect to a broad range of classes of items, and (ii) the fact that the rate of tax applicable with respect to some or all of such items is lower than the general rate of tax shall not be taken into account in determining whether the tax is imposed at one rate.

(D) Items taxed at different rates Except in the case of a lower rate of tax applicable with respect to an item described in subparagraph (C), no deduction shall be allowed under this paragraph for any general sales tax imposed with respect to an item at a rate other than the general rate of tax.

(E) Compensating use taxes A compensating use tax with respect to an item shall be treated as a general sales tax. For purposes of the preceding sentence, the term “compensating use tax” means, with respect to any item, a tax which— (i) is imposed on the use, storage, or consumption of such item, and (ii) is complementary to a general sales tax, but only if a deduction is allowable under this paragraph with respect to items sold at retail in the taxing jurisdiction which are similar to such item.

(F) Special rule for motor vehicles In the case of motor vehicles, if the rate of tax exceeds the general rate, such excess shall be disregarded and the general rate shall be treated as the rate of tax.

(G) Separately stated general sales taxes If the amount of any general sales tax is separately stated, then, to the extent that the amount so stated is paid by the consumer (other than in connection with the consumer’s trade or business) to the seller, such amount shall be treated as a tax imposed on, and paid by, such consumer.

(H) Amount of deduction may be determined under tables (i) In general At the election of the taxpayer for the taxable year, the amount of the deduction allowed under this paragraph for such year shall be— (I) the amount determined under this paragraph (without regard to this subparagraph) with respect to motor vehicles, boats, and other items specified by the Secretary, and (II) the amount determined under tables prescribed by the Secretary with respect to items to which subclause (I) does not apply. (ii) Requirements for tables The tables prescribed under clause (i)— (I) shall reflect the provisions of this paragraph, (II) shall be based on the average consumption by taxpayers on a State-by-State basis (as determined by the Secretary) of items to which clause (i)(I) does not apply, taking into account filing status, number of dependents, adjusted gross income, and rates of State and local general sales taxation, and (III) need only be determined with respect to adjusted gross incomes up to the applicable amount (as determined under section 68(b) 1 1 See References in Text note below. ).

General sales taxes

Official source

For purposes of subsection (a)—

(B) Definition of general sales tax The term “general sales tax” means a tax imposed at one rate with respect to the sale at retail of a broad range of classes of items.

- name: personal_property_tax kind: derived entity: Payment dtype: Judgment period: Year source: 26 USC 164(b) metadata: proof: atoms: - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/164 excerpt: >- The term “personal property tax” means an ad valorem tax which is imposed on an annual basis in respect of personal property. versions: - effective_from: '1990-01-01' formula: |- tax_is_ad_valorem and tax_is_imposed_on_annual_basis_in_respect_of_personal_property

- name: applicable_limitation_amount_for_taxable_year_beginning_in_calendar_year_2025 kind: parameter dtype: Money unit: USD source: 26 USC 164(b)(7)(A)(i) metadata: proof: atoms: - path: versions[0].formula kind: amount source: corpus_citation_path: us/statute/26/164 excerpt: in the case of any taxable year beginning in calendar year 2025, $40,000 versions: - effective_from: '2025-01-01' formula: '40000'

- name: applicable_limitation_amount_for_taxable_year_beginning_in_calendar_year_2026 kind: parameter dtype: Money unit: USD source: 26 USC 164(b)(7)(A)(ii) metadata: proof: atoms: - path: versions[0].formula kind: amount source: corpus_citation_path: us/statute/26/164 excerpt: in the case of any taxable year beginning in calendar year 2026, $40,400 versions: - effective_from: '2026-01-01' formula: '40400'

- name: applicable_limitation_amount_annual_adjustment_factor kind: parameter dtype: Decimal source: 26 USC 164(b)(7)(A)(iii) metadata: proof: atoms: - path: versions[0].formula kind: parameter source: corpus_citation_path: us/statute/26/164 excerpt: >- 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year versions: - effective_from: '2027-01-01' formula: '1.01'

- name: applicable_limitation_amount_after_calendar_year_2029 kind: parameter dtype: Money unit: USD source: 26 USC 164(b)(7)(A)(iv) metadata: proof: atoms: - path: versions[0].formula kind: amount source: corpus_citation_path: us/statute/26/164 excerpt: in the case of any taxable year beginning after calendar year 2029, $10,000 versions: - effective_from: '2030-01-01' formula: '10000'

- name: modified_adjusted_gross_income_phaseout_rate kind: parameter dtype: Rate source: 26 USC 164(b)(7)(B)(i) metadata: proof: atoms: - path: versions[0].formula kind: parameter source: corpus_citation_path: us/statute/26/164 excerpt: reduced by 30 percent of the excess versions: - effective_from: '2025-01-01' formula: '0.30'

- name: modified_adjusted_gross_income_threshold_for_taxable_year_beginning_in_calendar_year_2025 kind: parameter dtype: Money unit: USD source: 26 USC 164(b)(7)(B)(ii)(I) metadata: proof: atoms: - path: versions[0].formula kind: amount source: corpus_citation_path: us/statute/26/164 excerpt: in the case of any taxable year beginning in calendar year 2025, $500,000 versions: - effective_from: '2025-01-01' formula: '500000'

- name: modified_adjusted_gross_income_threshold_for_taxable_year_beginning_in_calendar_year_2026 kind: parameter dtype: Money unit: USD source: 26 USC 164(b)(7)(B)(ii)(II) metadata: proof: atoms: - path: versions[0].formula kind: amount source: corpus_citation_path: us/statute/26/164 excerpt: in the case of any taxable year beginning in calendar year 2026, $505,000 versions: - effective_from: '2026-01-01' formula: '505000'

- name: modified_adjusted_gross_income_threshold_annual_adjustment_factor kind: parameter dtype: Decimal source: 26 USC 164(b)(7)(B)(ii)(III) metadata: proof: atoms: - path: versions[0].formula kind: parameter source: corpus_citation_path: us/statute/26/164 excerpt: >- in the case of any taxable year beginning after calendar year 2026, 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year versions: - effective_from: '2027-01-01' formula: '1.01'

- name: applicable_limitation_amount_phaseout_floor kind: parameter dtype: Money unit: USD source: 26 USC 164(b)(7)(B)(iii) metadata: proof: atoms: - path: versions[0].formula kind: amount source: corpus_citation_path: us/statute/26/164 excerpt: shall not result in the applicable limitation amount being less than $10,000 versions: - effective_from: '2025-01-01' formula: '10000'

- name: married_separate_applicable_limitation_fraction kind: parameter dtype: Rate source: 26 USC 164(b)(6)(B) metadata: proof: atoms: - path: versions[0].formula kind: parameter source: corpus_citation_path: us/statute/26/164 excerpt: >- half the applicable limitation amount in the case of a married individual filing a separate return versions: - effective_from: '2018-01-01' formula: 1 / 2

- name: seller_real_property_tax_treated_as_imposed kind: derived entity: TaxUnit dtype: Money period: Year unit: USD source: 26 USC 164(d) metadata: proof: atoms: - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/164 excerpt: >- so much of the real property tax as is properly allocable to that part of such year which ends on the day before the date of the sale shall be treated as a tax imposed on the seller versions: - effective_from: '1990-01-01' formula: >- if real_property_sold_during_real_property_tax_year: max(0, real_property_tax_properly_allocable_to_period_before_sale) else: 0

- name: purchaser_real_property_tax_treated_as_imposed kind: derived entity: TaxUnit dtype: Money period: Year unit: USD source: 26 USC 164(d) metadata: proof: atoms: - path: versions[0].formula kind: formula source: corpus_citation_path: us/statute/26/164 excerpt: >- so much of such tax as is properly allocable to that part of such year which begins on the date of the sale shall be treated as a tax imposed on the purchaser versions: - effective_from: '1990-01-01' formula: >- if real_property_sold_during_real_property_tax_year: max(0, real_property_tax_properly_allocable_to_period_beginning_on_sale_date) else: 0