- - - Order Code RL32455 CRS Report for Congress State and Local Sales Tax Deductibility: Legislation in the 108 Congress Updated October 28,2004 Pamela J. Jackson Analyst in Public Sector Economics Government and Finance Division Steven Maguire Analyst in Public Finance Government and Finance Division d C o n g r e s s i o n a , Research Service Prepared f AMERICAN JOBS COmmitr CREATION ACT. H.R. 4520, PL 108-357