[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 2807 Introduced in Senate (IS)]







108th CONGRESS
  2d Session
                                S. 2807

 To amend the Internal Revenue Code of 1986 to exempt containers used 
  primarily in potato farming from the excise tax on heavy trucks and 
                               trailers.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 15, 2004

   Mr. Crapo (for himself, Mr. Feingold, Mrs. Murray, Mr. Smith, Ms. 
    Collins, Mr. Craig, Mr. Burns, and Ms. Cantwell) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to exempt containers used 
  primarily in potato farming from the excise tax on heavy trucks and 
                               trailers.

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

SECTION 1. EXEMPTION OF CONTAINERS USED PRIMARILY IN POTATO FARMING 
              FROM EXCISE TAX ON HEAVY TRUCKS AND TRAILERS.

    (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) Potato farm vehicles.--Any box, container, 
        receptacle, bin, or other similar article the length of which 
        does not exceed 26 feet, which is mounted or placed on an 
        automobile truck, and which is sold to a person who certifies 
        to the seller that--
                    ``(A) such person is actively engaged in the trade 
                or business of raising potatoes, and
                    ``(B) the primary use of the article is to haul 
                bulk produce raised in connection with such trade or 
                business.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to sales occurring after the date of the enactment of this Act.
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