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    <number>552</number>
    <updateDate>2023-01-15T22:48:20Z</updateDate>
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    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2003-03-06</introducedDate>
    <congress>108</congress>
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        <name>Finance Committee</name>
        <chamber>Senate</chamber>
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            <date>2003-03-06T21:02:02Z</date>
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      <item>
        <title>To amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.</title>
        <congress>108</congress>
        <number>1317</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2003-03-18</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2003-03-06</actionDate>
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            <name>Finance Committee</name>
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        <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2003-03-06</actionDate>
        <text>Introduced in Senate</text>
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        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
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        <bioguideId>C000567</bioguideId>
        <fullName>Sen. Cochran, Thad [R-MS]</fullName>
        <firstName>Thad</firstName>
        <lastName>Cochran</lastName>
        <party>R</party>
        <state>MS</state>
        <isByRequest>N</isByRequest>
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        <bioguideId>L000035</bioguideId>
        <fullName>Sen. Lincoln, Blanche L. [D-AR]</fullName>
        <firstName>BLANCHE</firstName>
        <lastName>LINCOLN</lastName>
        <party>D</party>
        <state>AR</state>
        <middleName>LAMBERT</middleName>
        <sponsorshipDate>2003-03-06</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000780</bioguideId>
        <fullName>Sen. Breaux, John B. [D-LA]</fullName>
        <firstName>JOHN</firstName>
        <lastName>BREAUX</lastName>
        <party>D</party>
        <state>LA</state>
        <middleName>BERLINGER</middleName>
        <sponsorshipDate>2003-03-06</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000504</bioguideId>
        <fullName>Sen. Lugar, Richard G. [R-IN]</fullName>
        <firstName>RICHARD</firstName>
        <lastName>LUGAR</lastName>
        <party>R</party>
        <state>IN</state>
        <middleName>GREEN</middleName>
        <sponsorshipDate>2003-03-06</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000447</bioguideId>
        <fullName>Sen. Lott, Trent [R-MS]</fullName>
        <firstName>CHESTER</firstName>
        <lastName>LOTT</lastName>
        <party>R</party>
        <state>MS</state>
        <middleName>TRENT</middleName>
        <sponsorshipDate>2003-03-06</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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    </cosponsors>
    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Agricultural machinery</name>
        </item>
        <item>
          <name>Agriculture and Food</name>
        </item>
        <item>
          <name>Aircraft</name>
        </item>
        <item>
          <name>Aviation fuels</name>
        </item>
        <item>
          <name>Environmental Protection</name>
        </item>
        <item>
          <name>Excise tax</name>
        </item>
        <item>
          <name>Farmers</name>
        </item>
        <item>
          <name>Fertilizers</name>
        </item>
        <item>
          <name>Forestry</name>
        </item>
        <item>
          <name>Pest control</name>
        </item>
        <item>
          <name>Pesticides</name>
        </item>
        <item>
          <name>Public Lands and Natural Resources</name>
        </item>
        <item>
          <name>Tax credits</name>
        </item>
        <item>
          <name>Tax exemption</name>
        </item>
        <item>
          <name>Tax refunds</name>
        </item>
        <item>
          <name>Transportation and Public Works</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2003-03-06</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2006-11-28T17:35:40Z</updateDate>
        <text><![CDATA[Amends the Internal Revenue Code to eliminate the waiver requirement by a farm owner, operator, or tenant in order for an aerial applicator of agricultural fertilizer or other substances to qualify for a gasoline-farming use (excise) tax exemption in the case of an applicator who is the ultimate purchaser of the gasoline so used. Includes within such exemption gasoline used between the airfield and farm.<p>Exempts fixed-wing aircraft used for forestry purposes from the passenger air transportation (excise) tax.]]></text>
      </summary>
    </summaries>
    <title>A bill to amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.</title>
      </item>
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        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2003-03-06T05:00:00Z</date>
        <formats/>
      </item>
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    <latestAction>
      <actionDate>2003-03-06</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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