A bill to amend the Internal Revenue Code of 1986 to minimize the paperwork requirements in order for State and local governments to purchase diesel fuel tax-free.

openUnited States· United States Congress· EN

Introduced

24 February 1988

Last action

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Status

Provisions of Measure Incorporated Into H.R.4333.

Summary

Amends the Internal Revenue Code to exempt from the excise tax on diesel and aviation fuels any sales of fuel for exclusive State or local governmental use. (Under current law, the Secretary of the Treasury is authorized to issue regulations exempting such sales.) Prohibits the Secretary from requiring reporting or registration in connection with this tax exemption and exempt sales.

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Documents

1 official file

Introduced in House
summary · EN · 24 February 1988
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/4000
Open data entity: https://api.congress.gov/v3/bill/100/hr/4000