United States · Bill · S
S. 1972 (97th)
A bill to amend the Internal Revenue Code of 1954 to exempt from the manufacturers' excise tax parts or accessories for light-duty trucks, and to allow manufacturers of a taxable truck body or chassis to combine it with certain taxable parts or accessories without incurring additional tax by reason of the combination.
Introduced
15 December 1981
Last action
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Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to: (1) exempt parts and accessories used in connection with light-duty trucks from the manufacturers excise tax; and (2) allow manufacturers to combine trucks with certain taxable parts or accessories without additional tax.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 15 December 1981
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1972
- Open data entity: https://api.congress.gov/v3/bill/97/s/1972