[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 29 Introduced in House (IH)]

103d CONGRESS
  1st Session
H. RES. 29

   Expressing the sense of the House of Representatives that Federal 
               excise tax rates should not be increased.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Neal of North Carolina submitted the following resolution; which 
            was referred to the Committee on Ways and Means

_______________________________________________________________________

                               RESOLUTION


 
   Expressing the sense of the House of Representatives that Federal 
               excise tax rates should not be increased.

Whereas the Federal Government imposes excise taxes on a variety of items, 
        including cigarettes, wine, beer, distilled spirits, gasoline, telephone 
        services, and air transportation;
Whereas Federal excise tax revenues were $36.8 billion in 1988 which was 3.9 
        percent of all Federal revenues for that year;
Whereas State governments depend heavily on excise taxes to finance essential 
        services, and increases in Federal excise taxes during this decade have 
        (by reducing consumption) already reduced State revenues by $3.7 billion 
        and will cost them that much again before 1994;
Whereas Federal excise taxes are imposed on transactions regardless of the 
        income levels of the consumers and as such are regressive taxes which 
        cause economic hardships to those least capable of paying additional 
        taxes;
Whereas the Tax Reform Act of 1986 was designed to assist low and middle income 
        taxpayers and any increase in excise tax rates would directly contradict 
        the intent of that Act;
Whereas increasing selective taxes such as excise taxes is bad budgetary policy 
        in attempting to meet the deficit reduction targets; and
Whereas no sound policy basis exists to support proposals to increase the 
        current Federal excise tax rates: Now, therefore, be it
    Resolved, That it is the sense of the House of Representatives that 
Federal excise tax rates should not be increased.

                                 <all>