A bill to amend the Internal Revenue Code of 1986 to provide for a moratorium for the excise tax on diesel fuel sold for or used in noncommercial diesel-powered motorboats and to require the Secretary of the Treasury to study the effectiveness of procedures to collect excise taxes on sales of diesel fuel for noncommercial motorboat use.

openUnited States· United States Congress· EN

Introduced

14 July 1995

Last action

—

Status

Committee on Finance. Hearings held.

Summary

Amends the Internal Revenue Code to prohibit diesel motorboat fuel excise taxes for two years after enactment of this Act. Mandates a study and report to specified congressional committees on procedures for collecting excise taxes on diesel fuel for noncommercial motorboats.

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 14 July 1995
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Introduced in Senate (PDF)
Introduced in Senate · EN · 14 July 1995
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Introduced in Senate
summary · EN · 14 July 1995
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Sources

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Official source: https://www.congress.gov/bill/104th-congress/senate-bill/1034
Open data entity: https://api.congress.gov/v3/bill/104/s/1034