[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3275 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3275

 To amend the Internal Revenue Code of 1986 to exempt auxiliary power 
           units from the excise tax imposed on heavy trucks.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 25, 1998

Mr. Petri (for himself and Mr. Boswell) 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 auxiliary power 
           units from the excise tax imposed on heavy trucks.

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

SECTION 1. EXEMPTION FOR AUXILIARY POWER UNITS FROM EXCISE TAX IMPOSED 
              ON HEAVY TRUCKS.

    (a) In General.--Section 4053 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(8) Auxiliary power units.--Any article designed--
                    ``(A) to be mounted on an automobile truck chassis 
                or truck trailer or semitrailer chassis, and
                    ``(B) to be used as a power unit for a purpose 
                other than providing transportation for such automobile 
                truck chassis or truck trailer or semitrailer 
                chassis.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to sales made after December 31, 1998.
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