[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1393 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1393

 To amend the Internal Revenue Code of 1986 to provide that the luxury 
    excise tax shall not apply to certain equipment installed on a 
         passenger vehicle for the use of disabled individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 1993

 Mr. Richardson (for himself, Mr. Schiff, Mr. Frank of Massachusetts, 
 Mr. Franks of Connecticut, Mr. Oberstar, Mr. Ramstad, Mr. McDermott, 
  Ms. Roybal-Allard, Mr. Bateman, Mr. Bacchus of Florida, Mr. Neal of 
North Carolina, Mr. Towns, Mr. Reynolds, Mr. Andrews of New Jersey, Mr. 
    Sanders, Mr. Deutsch, Mr. Kreidler, Mr. Coleman, Mr. Levin, Mr. 
  LaFalce, Mr. Inglis of South Carolina, Mr. Gene Green of Texas, Mr. 
    Dornan, and Mr. Petri) introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide that the luxury 
    excise tax shall not apply to certain equipment installed on a 
         passenger vehicle for the use of disabled individuals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXEMPTION FROM LUXURY EXCISE TAX FOR CERTAIN EQUIPMENT 
              INSTALLED ON PASSENGER VEHICLES FOR USE BY DISABLED 
              INDIVIDUALS.

    (a) In General.--Paragraph (3) of section 4004(b) of the Internal 
Revenue Code of 1986 (relating to separate purchase of article and 
parts and accessories therefor) is amended--
            (1) by striking ``or'' at the end of subparagraph (A),
            (2) by redesignating subparagraph (B) as subparagraph (C), 
        and
            (3) by inserting after subparagraph (A) the following new 
        subparagraph:
                    ``(B) the part or accessory is installed on a 
                passenger vehicle to enable or assist an individual 
                with a disability to operate the vehicle, or to enter 
                or exit the vehicle, by compensating for the effect of 
                such disability, or''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in the amendments made by section 11221(a) of the 
Omnibus Budget Reconciliation Act of 1990.

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