^{The repeal of the sales tax deduction from the federal tax code in 1986 caused a significant gap between states that raise revenue using an income tax and those using a sales tax.  I fought hard to include a sales tax deduction in the American Jobs Creation Act of 2004, which included the 2004 and 2005 tax years.}

^{At the end of the 109th Congress, the Tax Relief and Health Care Act of 2006 was passed by Congress with my full support and advocacy.  This bill was signed into law by the President on December 20, 2006.  One of the most important provisions in this bill for the State of Tennessee is the sales tax deduction.  This provision would extend the sales tax deduction through 2007 and modifies the deduction provisions from 2006.}

^{But this is not enough.  Tennesseans deserve a permanent sales tax deduction.  That is why I am an original cosponsor of H.R. 60 to make the deduction of state and local general sales tax permanent.  This bill would ensure Tennessee is on a level playing field with other states.  I will continue fighting in this new Congress to make sure residents of sales tax states and income tax states are treated equally.}