Highway Reauthorization Tax Act of 2005

Summary

Amends the Internal Revenue Code to extend through FY 2011 excise tax provisions relating to: (1) certain buses; (2) special motor fuels; (3) certain alcohol fuels; (4) heavy trucks and trailers; (5) tires; (6) gasoline, diesel fuel, and kerosene; (7) heavy vehicles; (8) taxable periods for highway motor vehicles; and (9) floor stock refunds. Extends through FY 2011: (1) fuel excise tax exemptions for certain tax-free sales and for the highway use tax; (2) authority for transfers of fuel excise tax revenues to the Highway Trust Fund; and (3) authority for transfers from the Highway Trust Fund to the Boat Safety Account to equal motorboat fuel taxes and small-engine fuel taxes collected during a specified period. Extends through FY 2009 authority for expenditures from the Highway Trust Fund and the Mass Transit Account for certain Federal-aid highway programs. Extends through FY 2009 authority for expenditures from the the Boat Safety Account and for limitations on transfers to the Aquatic Resources Trust Fund. Eliminates certain refund provisions relating to reductions in tax rates for alcohol fuels and taxable fuels enacted by the American Jobs Creation Act of 2004. Terminates the 21.8 cents per gallon tax rate for aviation jet fuel after September 30, 2007, reducing such rate to 4.3 cents per gallon. Requires users of aviation jet fuel to register with the Internal Revenue Service to qualify for reduced tax rates.

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Timeline

1. 1 March 2005

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 1 March 2005

   Introduced

   Introduced in House

   Source: IntroReferral

3. 1 March 2005

   Introduced

   Introduced in House

   Source: IntroReferral

4. 3 March 2005

   Reported

   Ordered to be Reported (Amended) by Voice Vote.

   Source: Committee

5. 3 March 2005

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

6. 8 March 2005

   Calendars

   Placed on the Union Calendar, Calendar No. 6.

   Source: Calendars

7. 8 March 2005

   Reported

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 109-13.

   Source: Committee

8. 8 March 2005

   Reported

   Reported (Amended) by the Committee on Ways and Means. H. Rept. 109-13.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Reported in House · 8 March 2005 · Official file
• Introduced in House · 1 March 2005 · Official file

Documents

6 official files

• Reported in House (text)

  Reported in House · EN · 8 March 2005

  ViewDownloadOpen at official source

• Reported in House (PDF)

  Reported in House · EN · 8 March 2005

  ViewDownloadOpen at official source

• Reported to House with amendment(s)

  summary · EN · 8 March 2005

  Open at official source

• Introduced in House (text)

  Introduced in House · EN · 1 March 2005

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 1 March 2005

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 1 March 2005

  Open at official source

Sponsors

• Rep. Thomas, William M. [R-CA-20] · R · Sponsor
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.