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S 932 108th 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: April 29, 2003 See on congress.gov
Taxation Alternative energy sourcesBuilding materialsCommerceDiesel motor
More subjectsShow fewer subjects
EnergyEnvironmental ProtectionExcise taxIncome taxNatural gas vehiclesRecycling of waste productsRefuse and refuse disposalTax creditsTransportation and Public WorksTrucks
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Apr 29, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5487)
Apr 29, 2003
Sponsor introductory remarks on measure. (CR S5486-5487)
Apr 29, 2003
Introduced in Senate
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 Latest action April 29, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5487)

 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 business 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.
 Related & companion bills 1
  • HR 1513 Related bill Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · Apr 29, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 932: Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-932/
MLA
"S. 932: Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-932/.
Bluebook (legal)
S. 932, 108th Cong. (2026), https://openamerica.io/bill/108-S-932/.
Markdown link
[S. 932: Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act](https://openamerica.io/bill/108-S-932/)
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