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H.R. 2766

MAY 15, 2019

H.R. 2766

DATED MAY 15, 2019
DOCUMENT ATTRIBUTES
  • Authors
    Moolenaar, Rep. John R.
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Transportation
  • Jurisdictions
  • Tax Analysts Document Number
    2019-21728
  • Tax Analysts Electronic Citation
    2019 TNT 107-14
Citations: H.R. 2766

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 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.

DOCUMENT ATTRIBUTES
  • Authors
    Moolenaar, Rep. John R.
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Transportation
  • Jurisdictions
  • Tax Analysts Document Number
    2019-21728
  • Tax Analysts Electronic Citation
    2019 TNT 107-14
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