A bill to amend the Internal Revenue Code of 1954 to make certain sales of fuel for use in a taxicab exempt from tax, to make permanent the provision for refund of taxes paid on the sale of fuel for use in a taxicab, and for other purposes.

Summary

Amends the Internal Revenue Code to exempt from the excise taxes on gasoline, diesel fuel, and special motor fuels any such fuels sold for use in certain taxicabs. Imposes requirements of registration for such exemption. Makes permanent the provision for refund of taxes paid on the sale of fuel for taxicabs. Amends the definitions of qualified taxicab services and qualified taxicab.

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

Timeline

1. 10 December 1981

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 10 December 1981

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 December 1981

   Introduced

   Introduced in House

   Source: IntroReferral

4. 1 June 1982

   Referred

   Referred to Subcommittee on Select Revenue Measures.

   Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

• Introduced in House

  summary · EN · 10 December 1981

  Open at official source

Sponsors

• Rep. Duncan, John J. [R-TN-2] · R · Sponsor
• Rep. Heftel, Cecil [D-HI-1] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to make certain sales of fuel for use in a taxicab exempt from tax, to make permanent the provision for refund of taxes paid on the sale of fuel for use in a taxicab, and for other purposes.