HR 1821
104th Congress
House
Taxation
Boats and boating
Diesel motor
Dyes and dyeing
Excise tax
Fuel
Gasoline tax
Sales tax
Tax exemption
Tax penalties
Transportation and Public Works
To amend the Internal Revenue Code of 1986 to provide that the diesel fuel tax on recreational boats shall be imposed only at the retail level.
Introduced: June 13, 1995
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 14, 1995
Sponsor introductory remarks on measure. (CR E1238)
Jun 13, 1995
Referred to the House Committee on Ways and Means.
Jun 13, 1995
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to add use in diesel-powered boats to the list of nontaxable uses for diesel fuel, effective on the enactment of this Act. Prohibits imposing a penalty on a person who sells or holds for sale dyed fuel for use in, or uses dyed fuel in, any diesel-powered boat and pays the tax imposed on such sale or use, effective on the date of the enactment of the Omnibus Budget Reconciliation Act of 1993.
What's happening now
Sponsor introductory remarks on measure. (CR E1238)
Committees of jurisdiction
1