From the Introduction: "The interplay between the federal and state and local tax systems through the federal deductibility of state and local taxes is the focus of this report. Generally, individual taxpayers who itemize deductions are allowed to deduct real and personal property taxes, and state and local income taxes paid from federal taxable income. In 2004, the 108th Congress modified the deductibility of state and local taxes to include sales tax for the 2004 and 2005 tax years. This provision was extended by each Congress up through the 112th, until it was allowed to expire at the end of 2013. [...] In the 111th Congress, the American Recovery and Reinvestment Act (P.L. 111-5) provided for an above-the-line deduction for sales and excise taxes paid on new vehicle purchases for nonitemizers. This deduction also expired after the 2009 tax year."
CRS Report for Congress, RL32781