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S 875 107th Congress Senate

Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for taxpayers owning certain commercial power takeoff vehicles.

Introduced: September 14, 2001 See on congress.gov
Taxation Alternative energy sourcesBusiness income taxCement industryCommerce
More subjectsShow fewer subjects
Diesel motorEnergyEnergy tax creditsEnvironmental ProtectionGasoline taxIncome taxNatural gas vehiclesRecycling of waste productsRefuse and refuse disposalTax creditsTransportation and Public WorksTrucks
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 14, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4895)
May 14, 2001
Sponsor introductory remarks on measure. (CR S4894-4895)
May 14, 2001
Introduced in Senate
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 Latest action May 14, 2001

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4895)

 Plain-English summary Congressional Research Service
Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act - Amends the Internal Revenue Code to provide a $250 credit for each qualified commercial power takeoff vehicle (certain highway vehicles designed to deliver ready mixed concrete or collect refuse or recyclables) owned by a taxpayer at the end of the year. Stipulates that such credit shall not be available for a vehicle used during the year by a governmental entity or a tax-exempt organization.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · Sep 14, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 875: Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-875/
MLA
"S. 875: Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-875/.
Bluebook (legal)
S. 875, 107th Cong. (2026), https://openamerica.io/bill/107-S-875/.
Markdown link
[S. 875: Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act](https://openamerica.io/bill/107-S-875/)
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