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S 2062 100th Congress Senate

State and Local Government Exemption Reaffirmation Act of 1988

Official title: A bill to amend the Internal Revenue Code of 1986 to restore to State and local governments the right to purchase gasoline without payment of the Federal gasoline excise tax.

Introduced: March 2, 1988 See on congress.gov
Taxation Excise taxFederal-local relationsGasolineGasoline tax
More subjectsShow fewer subjects
Government Operations and PoliticsIntergovernmental tax relationsLocal and Municipal GovernmentMotor Vehicles and DrivingPetroleum and petroleum productsState financeStatesTax exemption
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 17, 1988
Read twice and referred to the Committee on Finance.
Feb 17, 1988
Introduced in Senate
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 Latest action February 17, 1988

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

State and Local Government Exemption Reaffirmation Act of 1988 - Amends the Internal Revenue Code to exempt from the gasoline excise tax any sale of gasoline to a State or local government (or to a purchaser for resale to such government) for its exclusive use.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Mar 2, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2062: State and Local Government Exemption Reaffirmation Act of 1988. 100th Congress. Open America. https://openamerica.io/bill/100-S-2062/
MLA
"S. 2062: State and Local Government Exemption Reaffirmation Act of 1988." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-2062/.
Bluebook (legal)
S. 2062, 100th Cong. (2026), https://openamerica.io/bill/100-S-2062/.
Markdown link
[S. 2062: State and Local Government Exemption Reaffirmation Act of 1988](https://openamerica.io/bill/100-S-2062/)
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