To amend the Internal Revenue Code of 1986 to phaseout the occupational taxes relating to distilled spirits, wine, and beer and to impose the tax on diesel fuel in the same manner as the tax on gasoline.

Summary

Title I: Phaseout of Occupational Taxes Relating to Distilled Spirits, Wine, and Beer - Amends the Internal Revenue Code to reduce the special occupational taxes on producers and dealers in distilled spirits, wine, and beer, effective on July 1, 1993, and to repeal such taxes, effective on July 1, 1994. Title II: Modifications to Tax on Diesel Fuel - Imposes an excise tax on diesel fuel (separate from the gasoline tax and the tax on aviation). Exempts from such tax diesel fuel: (1) used by trains and intercity, local, or school buses; and (2) which is dyed or marked in accordance in regulations prescribed by the Secretary of the Treasury. Provides that the Airport and Airway Trust Fund financing rate does not apply to aviation fuel sold by a producer or importer for use by the purchaser in a nontaxable use. Imposes a civil penalty on persons who use dyed fuel for a taxable use. Imposes a floor stocks tax on any person holding diesel fuel April 1, 1993. Authorizes grants to certain businesses having annual sales of less than 50,000,000 gallons of diesel fuel to defray the one-time costs of installing additional storage tanks to comply with the fuel dying requirements under this Act.

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

Timeline

1. 22 July 1992

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

3. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

4. 28 July 1992

   Calendars

   Placed on the Union Calendar, Calendar No. 429.

   Source: Calendars

5. 28 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-743.

   Source: Committee

6. 28 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-743.

   Source: Committee

7. 3 August 1992

   Floor

   At the conclusion of debate, the chair put the question on the motion to suspend the rules. Mr. Dorgan (ND) objected to the vote on the grounds that a quorum was not present. Further proceedings on the motion were postponed until Aug. 4. The point of no quorum was withdrawn.

   Source: Floor

8. 3 August 1992

   Floor

   DEBATE - The House proceeded with forty minutes of debate.

   Source: Floor

9. 3 August 1992

   Floor

   Considered under suspension of the rules.

   Source: Floor

10. 3 August 1992

    Floor

    Mr. Gibbons moved to suspend the rules and pass the bill.

    Source: Floor

11. 4 August 1992

    Vote

    On motion to suspend the rules and pass the bill Failed by recorded vote (2/3 required): 200 - 207 (Roll no. 360).

    Source: Floor

12. 4 August 1992

    Vote

    Failed of passage/not agreed to in House: On motion to suspend the rules and pass the bill Failed by recorded vote (2/3 required): 200 - 207 (Roll no. 360).

    Source: Floor

13. 4 August 1992

    Floor

    Considered as unfinished business.

    Source: Floor

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file
• Reported in House · undated · Official file

Documents

3 official files

• Reported in House (text)

  Reported in House · EN

  ViewDownloadOpen at official source

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 22 July 1992

  Open at official source

Sponsors

• Rep. Matsui, Robert T. [D-CA-3] · D · Sponsor
• · hswm00 · Standing

Related records

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