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.

I 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. IN THE HOUSE OF REPRESENTATIVES MAY 15, 2019 Mr. MOOLENAAR introduced the following bill; which was referred to the Committee on Ways and Means A BILL To nullify certain memorandum of the Office of Chief Coun- sel of the Internal Revenue Service regarding the applica- tion of the excise tax on heavy trucks and trailers to certain chassis renovations. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. APPLICATION OF EXCISE TAX ON HEAVY 3 TRUCK AND TRAILERS TO CERTAIN CHASSIS 4 RENOVATIONS. 5 The memorandum of the Office of the Chief Counsel 6 of the Internal Revenue Service issued on October 31, 7 2013, relating to the application of the excise tax on heavy 8 VerDate Sep 11 2014 02:24 May 29, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2766.IH H2766 kjohnson on DSK79L0C42 with BILLS 2 •HR 2766 IH trucks and trailers to certain chassis renovations 1 (POSTN–131956–13) shall have no force or effect. 2 Æ VerDate Sep 11 2014 02:24 May 29, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2766.IH H2766 kjohnson on DSK79L0C42 with BILLS