[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6310 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6310

To amend the Internal Revenue Code of 1986 to require that the payment 
  of the manufacturers' excise tax on recreational equipment be paid 
                               quarterly.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 19, 2008

   Mr. Kind (for himself, Mr. Ryan of Wisconsin, Mr. Boren, and Mr. 
   Pearce) 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 require that the payment 
  of the manufacturers' excise tax on recreational equipment be paid 
                               quarterly.

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

SECTION 1. TIME FOR PAYMENT OF MANUFACTURERS' EXCISE TAX ON 
              RECREATIONAL EQUIPMENT.

    (a) In General.--Subsection (d) of section 6302 of the Internal 
Revenue Code of 1986 (relating to mode or time of collection) is 
amended to read as follows:
    ``(d) Time for Payment of Manufacturers' Excise Tax on Recreational 
Equipment.--The taxes imposed by subchapter D of chapter 32 of this 
title (relating to taxes on recreational equipment) shall be due and 
payable on the date for filing the return for such taxes.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to articles sold by the manufacturer, producer, or importer after 
the date of the enactment of this Act.
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