State and Local General Sales Tax Protection Act

Summary

State and Local General Sales Tax Protection Act This bill specifies that certain requirements for aviation fuel tax revenue are limited to excise taxes on aviation fuel. Current law requires that an Airport Improvement Program (AIP) grant recipient provide assurances that the proceeds from state and local taxes on aviation fuel will be used for the capital or operating costs of the airport or local airport system. Under current Federal Aviation Administration policy, this requirement applies to any tax on aviation fuel, regardless of whether the tax is imposed only on aviation fuel or is imposed on other products as well as aviation fuel. This bill specifies that the AIP grant requirements apply only to state and local excise taxes on aviation fuel. The requirements do not apply to (1) state or local general sales taxes, or (2) state or local generally applicable sales taxes.

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Timeline

1. 21 March 2023

   Introduced

   Read twice and referred to the Committee on Commerce, Science, and Transportation.

   Source: IntroReferral

2. 21 March 2023

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 21 March 2023 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 21 March 2023

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 21 March 2023

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 21 March 2023

  Open at official source

Sponsors

• Sen. Warnock, Raphael G. [D-GA] · D · Sponsor
• Jon Ossoff · D · Sponsor
• Sen. Padilla, Alex [D-CA] · D · Sponsor
• Sen. Feinstein, Dianne [D-CA] · D · Cosponsor
• · sscm00 · Standing

Related records

• related to → State and Local General Sales Tax Protection Act
• related to ← State and Local General Sales Tax Protection Act
• related to ← State and Local General Sales Tax Protection Act