United States · Bill · HR
H.R. 2235 (100th)
A bill to amend section 4052 of the Internal Revenue Code of 1986.
Introduced
30 April 1987
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends Internal Revenue Code provisions governing the retail excise tax imposed on heavy trucks and trailers. Exempts truck trailers and semitrailers from the application of presumptive sales price rules relating to: (1) long-term leases treated as retail sales; and (2) instances when the excise tax is paid by a manufacturer, producer, or importer.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 30 April 1987
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/2235
- Open data entity: https://api.congress.gov/v3/bill/100/hr/2235