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I
117TH CONGRESS
1ST SESSION H. R. 3618
To amend title 49, United States Code, to clarify the use of certain taxes
and revenues.
IN THE HOUSE OF REPRESENTATIVES
MAY 28, 2021
Mrs. NAPOLITANO
(for herself, Mr. DAVID
SCOTT
of Georgia, Mr.
GARAMENDI, Mr. HUFFMAN, Mr. LOWENTHAL, and Mr. SCHIFF) intro-
duced the following bill; which was referred to the Committee on Trans-
portation and Infrastructure
A BILL
To amend title 49, United States Code, to clarify the use
of certain taxes and revenues.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘State and Local Gen-
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eral Sales Tax Protection Act’’.
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SEC. 2. USE OF REVENUES.
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(a) WRITTEN ASSURANCES ON USE OF REVENUE.—
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Section 47107(b) of title 49, United States Code, is
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amended—
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•HR 3618 IH
(1) in each of paragraphs (1) and (2) by strik-
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ing ‘‘local taxes’’ and inserting ‘‘local excise taxes’’;
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(2) in paragraph (3) by striking ‘‘State tax’’
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and inserting ‘‘State excise tax’’; and
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(3) by adding at the end the following:
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‘‘(4) This subsection does not apply to State or local
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general sales taxes nor to State or local generally applica-
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ble sales taxes.’’.
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(b) RESTRICTION ON USE OF REVENUES.—Section
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47133 of title 49, United States Code, is amended—
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(1) in subsection (a) in the matter preceding
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paragraph (1) by striking ‘‘Local taxes’’ and insert-
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ing ‘‘Local excise taxes’’;
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(2) in subsection (b)(1) by striking ‘‘local
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taxes’’ and inserting ‘‘local excise taxes’’;
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(3) in subsection (c) by striking ‘‘State tax’’
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and inserting ‘‘State excise tax’’; and
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(4) by adding at the end the following:
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‘‘(d) LIMITATION
ON APPLICABILITY.—This sub-
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section does not apply to—
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‘‘(1) State or local general sales taxes; or
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‘‘(2) State or local generally applicable sales
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taxes.’’.
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Æ
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