A bill to amend the Internal Revenue Code of 1954 to clarify the status of certain oil well service equipment under sub-chapter D of chapter 36 of such Code (relating to tax on the use of certain vehicles).

referredUnited States· United States Congress· EN

Introduced

18 January 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Exempts from the excise tax, imposed on highway motor vehicles by the Internal Revenue Code, any self-propelled oil well service or drilling equipment and any motor-operated crane whose primary purpose in the provision of onsite mobility and/or in-place operational power. (Amends 26 U.S.C. 4482(a))

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Documents

1 official file

Introduced in House
summary · EN · 18 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/2269
Open data entity: https://api.congress.gov/v3/bill/93/hr/2269