Railroad Revenue Act

Summary

Railroad Revenue Act - Imposes, under provisions of the Internal Revenue Code relating to transportation by air, a tax equal to one percent of the amount paid for the transportation of property within the United States by rail, motor vehicle, or water. States that in the case of property transported: (1) from a point outside the United States to a point within the United States, or (2) from a point within the United States to a point outside the United States, the tax imposed shall apply to the amount paid for that part of the transportation which takes place within the United States. Provides that, with specified exceptions, the tax imposed by this Act shall be paid by the person making the payment subject to the tax.

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Timeline

1. 20 June 1974

   Introduced

   Introduced in House

   Source: IntroReferral

2. 20 June 1974

   Introduced

   Introduced in House

   Source: IntroReferral

3. 20 June 1974

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 20 June 1974

  Open at official source

Sponsors

• Rep. Aspin, Les [D-WI-1] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← Railroad Revenue Act