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United States · Bill · HR

H.R. 2378 (101st)

To amend title 28, United States Code, to permit the district courts of the United States to enjoin, suspend, or restrain certain State ad valorem property taxes on interstate gas transmission property, and for other purposes.

openUnited States· United States Congress· EN

Introduced

16 May 1989

Last action

12 October 1989 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Rep. Smith, Lawrence [D-FL-16], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. Hughes, William J. [D-NJ-2], Rep. Hyde, Henry J. [R-IL-6], Rep. Boucher, Rick [D-VA-9], Rep. Bryant, John W. [D-TX-5], Sen. Cardin, Benjamin L. [D-MD], Rep. Dannemeyer, William E. [R-CA-39], Rep. Fascell, Dante B. [D-FL-19], Rep. Henry, Paul B. [R-MI-5], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Mrazek, Robert J. [D-NY-3], Rep. Petri, Thomas E. [R-WI-6], Rep. Smith, Lamar [R-TX-21], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Walsh, James T. [R-NY-25], Rep. Bevill, Tom [D-AL-4], Rep. Brooks, Jack B. [D-TX-9], Rep. Vucanovich, Barbara F. [R-NV-2], Rep. Chapman, Jim [D-TX-1]

Subjects

Taxation

Source updated

1 July 2021

Taxation

Summary

Amends the Federal judicial code to prohibit States from: (1) imposing a higher tax assessment ratio upon natural gas transmission property than is imposed upon other commercial and industrial property; (2) collecting an ad valorem property tax on natural gas transmission property at a tax rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction; and (3) imposing any other tax that discriminates against a natural gas company subject to the jurisdiction of the Federal Energy Regulatory Commission, with an exception for fees charged gas companies for safety, environmental, or land use purposes. Grants Federal district courts concurrent jurisdiction (without regard to the amount in controversy or the citizenship of the parties) to enjoin, suspend, restrain, or set aside such discriminatory tax treatment. Permits relief only if the ratio of assessed value to true market value of natural gas transmission property exceeds by at least five percent that of other commercial and industrial property in the taxing jurisdiction.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 16 May 1989

    Introduced

    Referred to the House Committee on Judiciary.

    Source: IntroReferral

  2. 16 May 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 16 May 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 19 May 1989

    Referred

    Referred to the Subcommittee on Economic and Commercial Law.

    Source: Committee

  5. 12 October 1989

    Committee

    Subcommittee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 16 May 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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