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S 401 102th Congress Senate

Americans With Disabilities Luxury Tax Relief Act

Official title: A bill 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 26, 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 7, 1991
Read twice and referred to the Committee on Finance.
Feb 7, 1991
Introduced in Senate
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 Latest action February 7, 1991

Read twice and referred to the Committee on Finance.

 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 in passenger vehicles by disabled individuals.

 Related & companion bills 1
  • HR 974 Identical bill Americans With Disabilities Luxury Tax Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Feb 26, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). S. 401: Americans With Disabilities Luxury Tax Relief Act. 102nd Congress. Open America. https://openamerica.io/bill/102-S-401/
MLA
"S. 401: Americans With Disabilities Luxury Tax Relief Act." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-401/.
Bluebook (legal)
S. 401, 102nd Cong. (2026), https://openamerica.io/bill/102-S-401/.
Markdown link
[S. 401: Americans With Disabilities Luxury Tax Relief Act](https://openamerica.io/bill/102-S-401/)
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