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United States · Bill · HR

H.R. 4444 (100th)

A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of certain fuels, and for other purposes.

openUnited States· United States Congress· EN

Introduced

21 April 1988

Last action

10 November 1988 · Committee

Status

Provisions of Measure Incorporated Into H.R.4333.

Sponsors

Rep. Brennan, Joseph E. [D-ME-1], Rep. Donnelly, Brian J. [D-MA-11], Sen. Snowe, Olympia J. [R-ME], Rep. Guarini, Frank J. [D-NJ-14], Rep. Synar, Mike [D-OK-2], Rep. Gejdenson, Sam [D-CT-2], Rep. Moakley, John Joseph [D-MA-9], Rep. Ortiz, Solomon P. [D-TX-27], Rep. Lewis, Thomas F. [R-FL-12], Rep. Nichols, Bill [D-AL-3], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Smith, Lawrence [D-FL-16], Rep. Hatcher, Charles [D-GA-2], Rep. Tauzin, W. J. (Billy) [R-LA-3], Rep. Martin, Lynn M. [R-IL-16], Rep. Swift, Al [D-WA-2], Rep. English, Glenn [D-OK-6], Rep. Rangel, Charles B. [D-NY-15], Rep. DeFazio, Peter A. [D-OR-4], Rep. Chapman, Jim [D-TX-1], Rep. Martin, David O'B. [R-NY-26], Rep. Hansen, James V. [R-UT-1], Rep. Bentley, Helen Delich [R-MD-2], Rep. Lukens, Donald E. [R-OH-8], Rep. Atkins, Chester G. [D-MA-5]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to prohibit, with limited exceptions, the imposition of the excise tax on diesel and aviation fuels in connection with sales to a purchaser for use in public intercity, local, or school buses or for statutorily nontaxable uses (including off-highway business uses, State or local government uses, and shipping uses). Sets forth registration requirements for both sellers and purchasers participating in exempt sales. Establishes reporting requirements for producers and importers and penalties for failure to report. Permits expedited procedures for refunds or income tax credits with respect to retail sales of diesel and aviation fuel employed in nontaxable uses. Provides for the payment of interest in connection with such refunds. Treats marine retailers of taxable fuel as producers for purposes of the excise tax on diesel and aviation fuels.

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

Timeline

  1. 21 April 1988

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 April 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 April 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 10 November 1988

    Committee

    Provisions of Measure Incorporated Into H.R.4333.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

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Sources

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