3.0.0 1962 2023-01-15T09:03:28Z 2023-01-15T09:03:28Z Senate S S 2003-11-25 108 ssfi00 Finance Committee Senate Standing Referred to 2003-11-25T18:24:27Z 2003-11-25 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2003-11-25 Introduced in Senate IntroReferral 10000 9 Library of Congress G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. N B000243 Sen. Baucus, Max [D-MT] MAX BAUCUS D MT SIEBEN 2003-11-25 True B001066 Sen. Bunning, Jim [R-KY] JIM BUNNING R KY 2003-11-25 True B000780 Sen. Breaux, John B. [D-LA] JOHN BREAUX D LA BERLINGER 2003-11-25 True J000177 Sen. Johnson, Tim [D-SD] TIM JOHNSON D SD 2004-06-22 False Taxation Agricultural machinery Agriculture and Food Aircraft Alcohol tax Alcoholic beverages Alternative energy sources Aviation fuels Barges Beer Building materials Business records Commerce Crime and Law Enforcement Diesel motor Energy Environmental Protection Equipment and supplies Excise tax Farmers Fertilizers Fines (Penalties) Firearms Fishing Foreign Trade and International Finance Forestry Forfeiture Gambling Government Operations and Politics Government paperwork Government trust funds Helicopters Housing and Community Development Inland water transportation Law Liability for environmental damages Manufacturing industries Minorities Native Americans Natural gas vehicles Oil pollution Pest control Pesticides Petroleum storage Pollution taxes Public Lands and Natural Resources Puerto Rico Recycling of waste products Refuse and refuse disposal Retail trade Ships Sports and Recreation Tax credits Tax exemption Tax rates Tax refunds Transportation and Public Works Trucks Virgin Islands Wholesale trade Wine Taxation

00 2003-11-25 Introduced in Senate 2004-01-09T20:19:23Z Excise Tax Reform and Simplification Act - Amends the Internal Revenue Code (the Code) with respect to the following excise taxes: (1) highway excise taxes, including appropriating to the Highway Trust Fund the gas guzzler tax, and repealing the 4.3-cents-per-gallon General Fund excise tax on diesel fuel used in trains and fuels used in barges operating on the designated inland waterways system; (2) aquatic excise taxes, including establishing the Sport Fish Restoration Trust Fund to be funded by amounts from the Boat Safety Account, repealing the harbor maintenance tax on any exported commercial cargo, and limiting the tax on any fishing rod or pole to ten dollars; (3) aerial excise taxes, including exempting fixed-wing aircraft used for forestry purposes from the tax on air transportation, and exempting certain sightseeing flights from the tax on air transportation; (4) alcoholic beverage excise taxes, including repealing the special occupational taxes on producers and marketers of alcoholic beverages, and repealing the limitation on the cover over of tax to Puerto Rico and the Virgin Islands on distilled spirits; and (5) sport excise taxes, including exempting from the firearms excise tax producers and importers of less than 50 firearms annually, and treating Indian tribal governments as States for purposes of Chapter 35 (Taxes on Wagering) of the Code.

]]>

Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2003-11-25T05:00:00Z 2003-11-25 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.