[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2766 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2766

  To nullify certain memorandum of the Office of Chief Counsel of the 
Internal Revenue Service regarding the application of the excise tax on 
       heavy trucks and trailers to certain chassis renovations.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 15, 2019

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

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                                 A BILL


 
  To nullify certain memorandum of the Office of Chief Counsel of the 
Internal Revenue Service regarding the application of the excise tax on 
       heavy trucks and trailers to certain chassis renovations.

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

SECTION 1. APPLICATION OF EXCISE TAX ON HEAVY TRUCK AND TRAILERS TO 
              CERTAIN CHASSIS RENOVATIONS.

    The memorandum of the Office of the Chief Counsel of the Internal 
Revenue Service issued on October 31, 2013, relating to the application 
of the excise tax on heavy trucks and trailers to certain chassis 
renovations (POSTN-131956-13) shall have no force or effect.
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