To amend the Internal Revenue Code of 1986 to provide a moratorium for the excise tax on diesel fuel sold for use or used in noncommercial diesel-powered motorboats and to require the Secretary of the Treasury to study the effectiveness of procedures to collect excises taxes on sales of diesel fuel for noncommercial motorboat use.

referredUnited States· United States Congress· EN

Introduced

29 June 1995

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to prohibit diesel motorboat fuel excise taxes for two years after enactment of this Act. Mandates a study and report to specified congressional committees on procedures for collecting excise taxes on diesel fuel for noncommercial motorboats.

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Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 29 June 1995
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Introduced in House (PDF)
Introduced in House · EN · 29 June 1995
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Introduced in House
summary · EN · 29 June 1995
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Sources

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Official source: https://www.congress.gov/bill/104th-congress/house-bill/1956
Open data entity: https://api.congress.gov/v3/bill/104/hr/1956