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

—

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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Documents

1 official file

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

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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