H.R. 4705 · 114th Congress
Austin and Perry Safe Boating Incentive Act
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
MurphySponsor1 cosponsor · 1 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code to allow individual taxpayers a new tax credit for 50% of the amount paid or accrued, up to $200 in a taxable year ($500 for all taxable years), for a qualified emergency position-indicating radio beacon and a qualified personal locator beacon.
What it does: CRS summary · Introduced in House · Mar 3, 2016
Austin and Perry Safe Boating Incentive Act
This bill amends the Internal Revenue Code to allow individual taxpayers a new tax credit for 50% of the amount paid or accrued, up to $200 in a taxable year ($500 for all taxable years), for a qualified emergency position-indicating radio beacon and a qualified personal locator beacon.
A "qualified emergency position-indicating radio beacon" is a device installed on an eligible boat that: (1) transmits distress signals at a frequency between 406.0 and 406.1 MHz, (2) is manufactured by a company approved to manufacture beacons by the International Cospas-Sarsat Programme, and (3) is registered with the United States National Oceanic and Atmospheric Administration. A "qualified personal locator beacon" is a similarly-defined device designed to be carried by an individual and acquired for use in boating activities. An "eligible boat" is any recreational vessel, any small passenger vessel carrying not more than 250 passengers, and any uninspected passenger vessel as those terms are defined in provisions of the U.S. Code.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Austin and Perry Safe Boating Incentive Act
Latest action (Mar 3, 2016): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 3, 2016
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.