Highway Reauthorization Tax Act of 2004

Summary

Highway Reauthorization Tax Act of 2004 - Amends the Internal Revenue Code to repeal various provisions allowing for reductions in the excise tax on certain alcohol fuel mixtures. Allows taxpayers to apply the income tax credit for alcohol products used as fuel against their excise tax liability. Repeals provisions limiting the amount of certain alcohol fuel tax receipts that shall be transferred to the Highway Trust Fund. Provides that the amount of such receipts that shall be appropriated to the Fund shall include amounts equivalent to the excise tax credits allowed for alcohol fuel mixtures. Exempts certain mobile machinery from the excise tax on heavy trucks sold at retail, the use tax on highway vehicles, and the tax on tires. Makes changes to certain administrative provisions of the excise tax on gasoline, diesel fuel, and kerosene (taxable fuels), including revisions concerning: (1) the tax on aviation-grade kerosene; (2) registration of vendors of taxable fuels; (3) penalties for failure to register or report information on taxable fuels; (4) the authority of the Internal Revenue Service to inspect books and records of fuel vendors; (5) mechanical dyeing of diesel fuel and kerosene; and (6) claims for refunds and credits of fuel excise taxes. Revises tax rules relating to ultimate vendors of taxable fuels for purposes of claiming tax refunds. Revises the excise tax on tires.

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Timeline

1. 16 March 2004

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 16 March 2004

   Introduced

   Introduced in House

   Source: IntroReferral

3. 16 March 2004

   Introduced

   Introduced in House

   Source: IntroReferral

4. 17 March 2004

   Reported

   Ordered to be Reported (Amended) by Voice Vote.

   Source: Committee

5. 17 March 2004

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

6. 23 March 2004

   Calendars

   Placed on the Union Calendar, Calendar No. 257.

   Source: Calendars

7. 23 March 2004

   Reported

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 108-444.

   Source: Committee

8. 23 March 2004

   Reported

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 108-444.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Reported in House · 23 March 2004 · Official file
• Introduced in House · 16 March 2004 · Official file

Documents

6 official files

• Reported in House (text)

  Reported in House · EN · 23 March 2004

  ViewDownloadOpen at official source

• Reported in House (PDF)

  Reported in House · EN · 23 March 2004

  ViewDownloadOpen at official source

• Reported to House with amendment(s)

  summary · EN · 23 March 2004

  Open at official source

• Introduced in House (text)

  Introduced in House · EN · 16 March 2004

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 16 March 2004

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 16 March 2004

  Open at official source

Sponsors

• Rep. Thomas, William M. [R-CA-20] · R · Sponsor
• · hspw00 · Standing
• · hswm00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to credit the Highway Trust Fund with the full amount of fuel taxes, to combat fuel tax evasion, and for other purposes.