Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
I
116TH CONGRESS
1ST SESSION H. R. 2939
To amend title 49, United States Code, to clarify the use of certain taxes
and revenues.
IN THE HOUSE OF REPRESENTATIVES
MAY 23, 2019
Mrs. NAPOLITANO (for herself, Mr. LOWENTHAL, Mr. DAVID SCOTT of Geor-
gia, Mr. HUFFMAN, Mr. ROUDA, Mr. CARBAJAL, and Mr. GARAMENDI)
introduced the following bill; which was referred to the Committee on
Transportation 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-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘State and Local Gen-
4
eral Sales Tax Protection Act’’.
5
SEC. 2. USE OF REVENUES.
6
(a) WRITTEN ASSURANCES ON USE OF REVENUE.—
7
Section 47107(b) of title 49, United States Code, is
8
amended—
9
VerDate Sep 11 2014
02:14 Jun 07, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2939.IH
H2939
kjohnson on DSK79L0C42 with BILLS
2
•HR 2939 IH
(1) in each of paragraphs (1) and (2) by strik-
1
ing ‘‘local taxes’’ and inserting ‘‘local excise taxes’’;
2
(2) in paragraph (3) by striking ‘‘State tax’’
3
and inserting ‘‘State excise tax’’; and
4
(3) by adding at the end the following:
5
‘‘(4) This subsection does not apply to State or local
6
general sales taxes nor to State or local generally applica-
7
ble sales taxes.’’.
8
(b) RESTRICTION ON USE OF REVENUES.—Section
9
47133 of title 49, United States Code, is amended—
10
(1) in subsection (a) in the matter preceding
11
paragraph (1) by striking ‘‘Local taxes’’ and insert-
12
ing ‘‘Local excise taxes’’;
13
(2) in subsection (b)(1) by striking ‘‘local
14
taxes’’ and inserting ‘‘local excise taxes’’;
15
(3) in subsection (c) by striking ‘‘State tax’’
16
and inserting ‘‘State excise tax’’; and
17
(4) by adding at the end the following:
18
‘‘(d) LIMITATION
ON APPLICABILITY.—This sub-
19
section does not apply to—
20
‘‘(1) State or local general sales taxes; or
21
‘‘(2) State or local generally applicable sales
22
taxes.’’.
23
Æ
VerDate Sep 11 2014
02:14 Jun 07, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H2939.IH
H2939
kjohnson on DSK79L0C42 with BILLS