HR 1387
109th Congress
House
Taxation
Agricultural machinery
Agriculture and Food
Aircraft
Aviation fuels
Environmental Protection
Excise tax
Farmers
Fertilizers
Forestry
Pest control
Pesticides
Public Lands and Natural Resources
Tax credits
Tax exemption
Tax refunds
Transportation and Public Works
To amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.
Introduced: March 17, 2005
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 17, 2005
Referred to the House Committee on Ways and Means.
Mar 17, 2005
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to provide that an aerial applicator of agricultural fertilizer or other substances who is the ultimate purchaser of gasoline used on farms may qualify for an excise tax exemption for such gasoline without the necessity of a waiver by farm owners, operators, or tenants of their right to be treated as users and ultimate purchasers of such gasoline. Includes within such tax exemption gasoline used for the direct flight between the airfield and one or more farms.
Exempts fixed-wing aircraft used for forestry purposes from the passenger air transportation excise tax.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1