A bill to amend the Internal Revenue Code of 1954 to provide that a fire or rescue vehicle and a chassis sold for conversion into a fire or rescue vehicle, an ambulance, hearse or combination ambulance-hearse will be exempt from the excise tax on trucks.

Summary

Amends the Internal Revenue Code to exempt from the manufacturers excise tax on trucks: (1) any fire or rescue vehicle; and (2) any chassis sold for conversion to use as an ambulance, hearse, combination ambulance-hearse, or fire or rescue vehicle. Permits the credit or refund of overpayments of the excise tax imposed on chassis sold for such conversion.

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1 official file

• Introduced in House

  summary · EN · 25 January 1983

  Open at official source

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