A bill to assist the States in raising revenues by encouraging more uniform severance taxes on coal and oil shale and to impose a countervailing duty on imported coal and oil shale.

referredUnited States· United States Congress· EN

Introduced

13 May 1977

Last action

13 May 1977 · Introduced

Status

Referred to Senate Committee on Finance.

Summary

Amends the Internal Revenue Code to impose an excise severance tax on coal and oil shale extracted within the United States, with a credit against the tax for similar taxes paid to local and State governments. Amends the Tariff Act to impose a countervailing duty on imported coal and oil shale.

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Timeline

13 May 1977
Introduced
Referred to Senate Committee on Finance.
Source: IntroReferral
13 May 1977
Introduced
Introduced in Senate
Source: IntroReferral

Votes

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Documents

1 official file

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Introduced in Senate
summary · EN · 13 May 1977
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/senate-bill/1516
Open data entity: https://api.congress.gov/v3/bill/95/s/1516
us · 95-s-1516 · source updated 1 August 2024