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S 2974 101th Congress Senate Taxation Excise tax Schools Trucks Vocational and technical education

A bill to amend the Internal Revenue Code of 1986 to extend the excise tax exemption to sales of certain trucks assembled by nonprofit educational organizations.

Introduced: August 3, 1990 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Aug 3, 1990
Read twice and referred to the Committee on Finance.
Aug 3, 1990
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from the excise tax on heavy trucks and trailers sold at retail, any automobile truck, truck trailer, or semitrailer assembled by students and sold as part of a program included in the regular curriculum of a nonprofit educational organization, but only if the sale proceeds are used solely to defray program costs. Provides that any excise tax paid with respect to such sale shall be deemed to be an overpayment by the organization.

What's happening now August 3, 1990

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2974: A bill to amend the Internal Revenue Code of 1986 to extend the excise tax exemption to sales of certain trucks assembled by nonprofit educational organizations.. 101st Congress. Open America. https://openamerica.io/bill/101-S-2974/
MLA
"S. 2974: A bill to amend the Internal Revenue Code of 1986 to extend the excise tax exemption to sales of certain trucks assembled by nonprofit educational organizations.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-2974/.
Bluebook (legal)
S. 2974, 101st Cong. (2026), https://openamerica.io/bill/101-S-2974/.
Markdown link
[S. 2974: A bill to amend the Internal Revenue Code of 1986 to extend the excise tax exemption to sales of certain trucks assembled by nonprofit educational organizations.](https://openamerica.io/bill/101-S-2974/)
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