3.0.0 4311 2022-11-01T13:50:01Z 2022-11-01T13:50:01Z House HR 2019-09-12 116 [Congressional Record Volume 165, Number 146 (Thursday, September 12, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. COHEN:H.R. 4311.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 3 of the U.S. Constitution,which grants Congress the power to regulate Commerce withforeign Nations, and among the several States, and with theIndian Tribes.[Page H7706]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2019-10-02T19:32:21Z Referred to 2019-09-12T04:03:10Z 2019-10-02 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Committee 2019-09-12 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2019-09-12 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-09-12 Introduced in House IntroReferral 1000 9 Library of Congress C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 N C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 2019-09-12 True R000606 Rep. Raskin, Jamie [D-MD-8] Jamie Raskin D MD 8 2019-10-15 False Taxation Civil actions and liability Lease and rental services Motor vehicles Property tax Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Taxation 00 2019-09-12 Introduced in House 2019-09-18T18:30:44Z End Discriminatory State Taxes for Automobile Renters Act of 2019

This bill prohibits state or local taxes that discriminate against the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property, except where such tax is imposed as of the enactment date of this bill, the tax does not lapse, the tax rate does not increase, and the tax base for such tax does not change.

A tax that is imposed on the rental of motor vehicles or a motor vehicle rental business is discriminatory if: (1) it is not generally applicable to more than 51% of other rentals of tangible personal property or businesses within a state or locality, or (2) the rate exceeds the generally applicable tax rate on at least 51% of the other rentals of tangible personal property or businesses within the jurisdiction.

A tax discriminates against motor vehicle rental property if a state or locality: (1) assesses the property at a value that has a higher ratio to the true market value of the property than the ratio applicable to commercial and industrial property, or (2) levies or collects either a tax on an assessment prohibited by this bill or an ad valorem property tax on motor vehicle rental property at a generally applicable rate that exceeds the rate for commercial and industrial property in the jurisdiction.

A person who is aggrieved by a discriminatory tax may bring a civil action in a U.S. district court for damages, injunctive relief, other legal or equitable relief, or declaratory relief.

]]> End Discriminatory State Taxes for Automobile Renters Act of 2019 Display Title End Discriminatory State Taxes for Automobile Renters Act of 2019 Official Title as Introduced To protect consumers from discriminatory State taxes on motor vehicle rentals. Introduced in House IH Short Title(s) as Introduced End Discriminatory State Taxes for Automobile Renters Act of 2019 Introduced in House IH Introduced in House 2019-09-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr4311ih/xml/BILLS-116hr4311ih.xml 2019-10-02 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. 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.