[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4799 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 4799

 To require the Secretary of the Treasury to determine improvements in 
the filing process for the excise tax on the use of heavy highway motor 
                               vehicles.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 16, 2018

  Mr. Cramer introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To require the Secretary of the Treasury to determine improvements in 
the filing process for the excise tax on the use of heavy highway motor 
                               vehicles.

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

SECTION 1. STUDY TO IMPROVE ADMINISTRATION OF EXCISE TAX ON USE OF 
              HEAVY HIGHWAY VEHICLES.

    (a) In General.--The Secretary of the Treasury (or the Secretary's 
designee) shall conduct a study on improving the filing process for the 
tax imposed by section 4481 of the Internal Revenue Code of 1986 
(including the administration of any exceptions to the application, or 
suspension of collection, of such tax).
    (b) Submission of Report.--Not later than 180 days after the date 
of the enactment of this Act, the Secretary (or such designee) shall 
submit to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the Senate a report 
which--
            (1) details the results of such study; and
            (2) includes a description of any changes the Secretary 
        could make, and any suggested changes to statutory law, to 
        improve such process.
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