I

103D CONGRESS

1ST SESSION H. R. 1841

To amend the Internal Revenue Code of 1986 to repeal the excise taxes

on luxury items.

IN THE HOUSE OF REPRESENTATIVES

APRIL 22, 1993

Mr. SAXTON (for himself, Mr. ARMEY, Mr. ACKERMAN, Mr. ANDREWS of New

Jersey, Mr. BAKER of Louisiana, Mr. BALLENGER, Mr. BARTLETT of

Maryland, Mr. BARTON of Texas, Mr. BATEMAN, Mr. BILIRAKIS, Mr.

BOEHNER, Mr. BONILLA, Mr. BORSKI, Mr. BURTON of Indiana, Mr.

CALLAHAN, Mr. COBLE, Mr. COX, Mr. CRANE, Mr. CUNNINGHAM, Mr.

DELAY, Mr. DICKEY, Mr. DOOLITTLE, Mr. DORNAN, Mr. DUNCAN, Ms.

DUNN, Mr. EMERSON, Mr. FAWELL, Mrs. FOWLER, Mr. FRANKS of Connecticut, Mr. GALLEGLY, Mr. GALLO, Mr. GILCHREST, Mr. GILMAN, Mr.

GINGRICH, Mr. GOSS, Mr. GRAMS, Mr. HANCOCK, Mr. HANSEN, Mr.

HOUGHTON, Mr. HUNTER, Mr. HYDE, Mr. INGLIS of South Carolina, Mr.

INHOFE, Mr. SAM JOHNSON of Texas, Mr. KASICH, Mr. KING, Mr.

KNOLLENBERG, Mr. KOLBE, Mr. KYL, Mr. LEVY, Mr. LEWIS of California, Mr. LEWIS of Florida, Mr. LIGHTFOOT, Mr. LIVINGSTON, Mrs.

LLOYD, Mr. MACHTLEY, Mr. MCCANDLESS, Mr. MCCOLLUM, Mr.

MCCRERY, Mr. MCHUGH, Mr. MCKEON, Mrs. MEYERS of Kansas, Mr.

MILLER of Florida, Ms. MOLINARI, Mr. MONTGOMERY, Mr. MOORHEAD,

Mr. MURPHY, Mr. MYERS of Indiana, Mr. OXLEY, Mr. PACKARD, Mr.

PALLONE, Mr. PETRI, Mr. POMBO, Mr. PORTER, Mr. RAMSTAD, Mr.

RAVENEL, Mr. ROBERTS, Mr. ROHRABACHER, Ms. ROS-LEHTINEN, Mr.

ROTH, Mr. ROYCE, Mr. SANTORUM, Mr. SARPALIUS, Mr. SCHIFF, Mr.

SENSENBRENNER, Mr. SHAW, Mr. SHAYS, Mr. SMITH of New Jersey, Mr.

SMITH of Oregon, Mr. SOLOMON, Mr. SPENCE, Mr. STEARNS, Mr.

STUMP, Mr. TAYLOR of North Carolina, Mr. TORKILDSEN, Mrs. VUCANOVICH, Mr. WALSH, Mr. WILSON, Mr. YOUNG of Alaska, Mr. ZELIFF, and

Mr. ZIMMER) introduced the following bill; which was referred to the

Committee on Ways and Means
2

•HR 1841 IH

A BILL

To amend the Internal Revenue Code of 1986 to repeal

the excise taxes on luxury items.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. REPEAL OF LUXURY EXCISE TAXES.

4 (a) IN GENERAL.—Subchapter A of chapter 31 of the

5 Internal Revenue Code of 1986 (relating to certain luxury

6 items) is hereby repealed.

7 (b) TECHNICAL AMENDMENTS.—

8 (1) The material preceding paragraph (1) of

9 section 4221(a) of such Code is amended by striking

10 ‘‘subchapter A or C’’ and inserting ‘‘subchapter C’’.

11 (2) Subsection (a) of section 4221 of such Code

12 is amended by striking the last sentence.

13 (3) Subsection (c) of section 4221 of such Code

14 is amended by striking ‘‘section 4001(c), 4002(b),

15 4003(c) 4004(a), or 4053(a)(6)’’ and inserting ‘‘sec16 tion 4053(a)(6)’’.

17 (4) Paragraph (1) of section 4221(d) of such

18 Code is amended by striking ‘‘subchapter A or C’’

19 and inserting ‘‘subchapter C’’.

20 (5) Subsection (d) of section 4222 of such Code

21 is amended by striking ‘‘section 4001(c), 4002(b),
3

•HR 1841 IH

1 4003(c) 4004(a), 4053(a)(6)’’ and inserting ‘‘section

2 4053(a)(6)’’.

3 (6) Section 4293 of such Code is amended by

4 striking ‘‘subchapter A of chapter 31,’’.

5 (7) The table of subchapters for chapter 31 of

6 such Code is amended by striking the item relating

7 to subchapter A.

8 (c) EFFECTIVE DATE.—The amendments made by

9 this section shall take effect on the date of the enactment

10 of this Act.

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