A bill to amend the Internal Revenue Code of 1954 to provide that the excise tax on the sale of coal shall be applied at the coal preparation plant instead of at the mine.

Summary

Amends the Internal Revenue Code to apply the excise tax on the sale of coal at the coal preparation plant. States that such tax shall not apply to a sale by the producer (at the mine) if: (1) the purchaser is a coal preparation plant or the coal is for resale by the purchaser to a second purchaser which is a coal preparation plant; (2) the coal preparation plant is located in the United States; and (3) no process has been applied for the separation of the coal from waste material mined with the coal.

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Timeline

1. 19 June 1980

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 19 June 1980

   Introduced

   Introduced in House

   Source: IntroReferral

3. 19 June 1980

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 19 June 1980

  Open at official source

Sponsors

• Rep. Lederer, Raymond F. [D-PA-3] · D · Sponsor
• Rep. Murphy, Austin J. [D-PA-20] · D · Cosponsor
• Rep. Musto, Raphael [D-PA-11] · D · Cosponsor
• Rep. Yatron, Gus [D-PA-6] · D · Cosponsor
• · hswm00 · Standing

Related records

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