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S 882 118th Congress Senate Transportation and Public Works Aviation and airports Sales and excise taxes State and local taxation

State and Local General Sales Tax Protection Act

Introduced: March 21, 2023 Introduced by: Warnock, Raphael G. Democratic · Georgia 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 21, 2023
Read twice and referred to the Committee on Commerce, Science, and Transportation.
Mar 21, 2023
Introduced in Senate
 Plain-English summary Congressional Research Service

State and Local General Sales Tax Protection Act

This bill specifies that certain requirements for aviation fuel tax revenue are limited to excise taxes on aviation fuel.

Current law requires that an Airport Improvement Program (AIP) grant recipient provide assurances that the proceeds from state and local taxes on aviation fuel will be used for the capital or operating costs of the airport or local airport system. Under current Federal Aviation Administration policy, this requirement applies to any tax on aviation fuel, regardless of whether the tax is imposed only on aviation fuel or is imposed on other products as well as aviation fuel.

This bill specifies that the AIP grant requirements apply only to state and local excise taxes on aviation fuel. The requirements do not apply to (1) state or local general sales taxes, or (2) state or local generally applicable sales taxes.

What's happening now March 21, 2023

Read twice and referred to the Committee on Commerce, Science, and Transportation.

 Committees of jurisdiction 1