[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 510 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 510

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

                            January 14, 2009

Mr. Kind (for himself, Mr. Ryan of Wisconsin, Mr. Boren, Mr. Ross, Mr. 
 Miller of Florida, Mr. Tanner, Mr. Altmire, Mr. Davis of Alabama, Mr. 
  Matheson, Mr. Wilson of South Carolina, Mr. Burton of Indiana, Mr. 
  McHugh, and Mrs. Bachmann) 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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