A bill to amend the Internal Revenue Code of 1986 to provide that, in order to assist barge and other riverboat operators who are adversely affected by the drought, the Inland Waterways Trust Fund fuel tax shall not apply during certain periods.

referredUnited States· United States Congress· EN

Introduced

12 July 1988

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Suspends imposition of the Inland Waterways Trust Fund financing rate (a tax of ten cents per gallon of fuel used in inland waterway transportation) between July 1, 1988, and December 31, 1988. Requires continued suspension, through June 30, 1989, if the Secretary of the Treasury determines that continuing adverse effects of the 1988 drought warrant it.

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Documents

1 official file

Introduced in House
summary · EN · 12 July 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/5014
Open data entity: https://api.congress.gov/v3/bill/100/hr/5014