Given the document below, you have to determine if "Yes" or "No", the summary is factually consistent with the document.

Document:
SECTION 1. SHORT TITLE. This Act may be cited as the ``AMT and Tax Deduction Fairness Act of 2001''. SEC. 2. ALLOWANCE OF STATE AND LOCAL INCOME TAXES AGAINST ALTERNATIVE MINIMUM TAX. (a) In General.--Section 56(b)(1)(A)(ii) of the Internal Revenue Code of 1986 (relating to limitation on deductions) is amended by inserting ``(other than State and local income taxes or general sales taxes)'' before the period. (b) Effective Date.--The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 3. DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES IN LIEU OF STATE AND LOCAL INCOME TAXES. (a) In General.--Subsection (b) of section 164 of the Internal Revenue Code of 1986 (relating to definitions and special rules) is amended by adding at the end the following: ``(5) 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.-- ``(i) In general.--At the election of the taxpayer for the taxable year, subsection (a) shall be applied-- ``(I) without

Summary:
1. AMT and Tax Deduction Fairness Act of 2001 - Amends the Internal Revenue Code to allow the State and local income tax deduction against the alternative minimum tax, and the deduction of only State and local general sales taxes in lieu of State and local income taxes.

Is the summary f The response should be in all capital letters.
user