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H.R. 1186 · 108th Congress

To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between…

Full title

To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between successive purchasers of the same vehicle.

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

No cosponsors.

Amends Internal Revenue Code provisions concerning the excise tax on heavy highway vehicles (over 55,000 pounds) to provide that if in any taxable period a highway motor vehicle is sold before the last day in such period by the person who paid the excise tax for any portion of such period ending with such last day, the portion of the tax for the period from…

What it does: CRS summary · Introduced in House · Mar 11, 2003
Amends Internal Revenue Code provisions concerning the excise tax on heavy highway vehicles (over 55,000 pounds) to provide that if in any taxable period a highway motor vehicle is sold before the last day in such period by the person who paid the excise tax for any portion of such period ending with such last day, the portion of the tax for the period from the date of the sale to such last day shall be refunded (without interest). Specifies that the refund shall be made not later than 45 days after such last day.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between successive purchasers of the same vehicle.

Latest action (Mar 11, 2003): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Mar 11, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.