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HR 974 102th Congress House

Americans With Disabilities Luxury Tax Relief Act

Official title: To amend the Internal Revenue Code of 1986 to exempt from the luxury excise tax parts or accessories installed for the use of passenger vehicles by disabled individuals.

Introduced: February 19, 1991 See on congress.gov
Taxation Automobile partsExcise taxMotor vehiclesTransportation and the physically handicapped
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 19, 1991
Referred to the House Committee on Ways and Means.
Feb 19, 1991
Introduced in House
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 Latest action February 19, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Americans with Disabilities Luxury Tax Relief Act - Amends the Internal Revenue Code to exempt from the luxury excise tax parts or accessories installed for use of passenger vehicles by disabled individuals.

 Related & companion bills 1
  • S 401 Identical bill Americans With Disabilities Luxury Tax Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Independent 1
I
Sanders, Bernard
Vermont · Feb 27, 1991
BALLENGER, CASS
· Feb 21, 1991
 D
Mfume, Kweisi
Maryland · Feb 19, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 974: Americans With Disabilities Luxury Tax Relief Act. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-974/
MLA
"H.R. 974: Americans With Disabilities Luxury Tax Relief Act." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-974/.
Bluebook (legal)
H.R. 974, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-974/.
Markdown link
[H.R. 974: Americans With Disabilities Luxury Tax Relief Act](https://openamerica.io/bill/102-HR-974/)
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