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S 1164 114th Congress Senate

End Discriminatory State Taxes for Automobile Renters Act of 2015

Official title: A bill to protect consumers from discriminatory State taxes on motor vehicle rentals.

Introduced: April 30, 2015 See on congress.gov
Taxation Civil actions and liabilityLease and rental servicesMotor vehiclesProperty tax
More subjectsShow fewer subjects
Sales and excise taxesState and local taxationTax administration and collection, taxpayers
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Apr 30, 2015
Read twice and referred to the Committee on Finance.
Apr 30, 2015
Introduced in Senate
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 Latest action April 30, 2015

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

End Discriminatory State Taxes for Automobile Renters Act of 2015

This bill prohibits a state or local government from levying or collecting a discriminatory tax on the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property. A tax is discriminatory if it is not a generally applicable tax and is only applicable to the rental of motor vehicles, a motor vehicle business, or motor vehicle rental property, but not to the majority of other rentals of tangible personal property within a state or locality. This prohibition does not apply to an already existing tax if such tax does not lapse, the tax rate does not increase, and the tax base for such tax does not change.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1164: End Discriminatory State Taxes for Automobile Renters Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-1164/
MLA
"S. 1164: End Discriminatory State Taxes for Automobile Renters Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-1164/.
Bluebook (legal)
S. 1164, 114th Cong. (2026), https://openamerica.io/bill/114-S-1164/.
Markdown link
[S. 1164: End Discriminatory State Taxes for Automobile Renters Act of 2015](https://openamerica.io/bill/114-S-1164/)
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