A bill to amend the Internal Revenue Code of 1954 to make certain sales of fuel for use in a taxicab exempt from tax, to make permanent the provision for refund of taxes on the sale of fuel for use in a taxicab, and for other purposes.

openUnited States· United States Congress· EN

Introduced

20 October 1983

Last action

—

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Summary

Amends the Internal Revenue Code to exempt from the excise taxes on gasoline and diesel and special motor fuels any such fuels sold for use in a taxicab. Makes permanent existing provisions for the refund of taxes paid on the sale of fuel for taxicabs. (Present law terminates such provisions after September 30, 1984.)

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Documents

1 official file

Introduced in Senate
summary · EN · 20 October 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1985
Open data entity: https://api.congress.gov/v3/bill/98/s/1985