[Congressional Record Volume 162, Number 52 (Wednesday, April 6, 2016)]
[Senate]
[Page S1759]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3481. Mr. BLUNT (for himself and Mr. Blumenthal) submitted an
amendment intended to be proposed by him to the bill H.R. 636, to amend
the Internal Revenue Code of 1986 to permanently extend increased
expensing limitations, and for other purposes; which was ordered to lie
on the table; as follows:
At the appropriate place, insert the following:
SEC. ___. PROHIBITION ON DISCRIMINATORY TAXATION OF AIRPORT
BUSINESSES.
Section 40116(d)(2)(A) of title 49, United States Code, is
amended by adding at the end the following new clause:
``(v) except as otherwise provided under section 47133(a)
of this title, levy or collect a tax, fee, or charge first
taking effect after the date of enactment of this clause,
upon any business located at a commercial service airport or
operating as a permittee of such an airport that is not
generally imposed on sales or services by that State,
political subdivision of a State, or authority acting for a
State or political subdivision unless wholly utilized for
airport or aeronautical purposes.''.
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