[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2887 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 2887

 To amend the Internal Revenue Code of 1986 to exempt from the highway 
vehicle excise tax certain equipment specially designed for off-highway 
            seasonal harvesting of agricultural commodities.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 1996

 Mr. Johnson of South Dakota 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 exempt from the highway 
vehicle excise tax certain equipment specially designed for off-highway 
            seasonal harvesting of agricultural commodities.

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

SECTION 1. EQUIPMENT PRIMARILY DESIGNED FOR HARVESTING AND RELATED 
              TRANSPORTATION.

    (a) In General.--Section 4053 of the Internal Revenue Code of 1986 
(relating to exemptions) is amended by adding at the end the following 
new paragraph:
            ``(8) Harvesting equipment.--Any article described in 
        subparagraph (D) of section 4051(a)(1) which is specially 
        designed--
                    ``(A) to perform off-highway tasks in connection 
                with seasonal harvesting of agricultural commodities, 
                and
                    ``(B) to transport the harvested agricultural 
                commodities in an unmanufactured state for processing, 
                storage, or sale.''
    (b) Effective Date.--The amendment made by this Act shall apply to 
sales occurring after December 31, 1995.
                                 <all>