I
103D CONGRESS
1ST SESSION
H. R. 1218
To provide for economic growth by reducing income taxes for most Americans,
by encouraging the purchase of American-made products, and by accel-
erating transportation-related spending, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 4, 1993
Mr. ANDREWS of New Jersey introduced the following bill; which was referred
jointly to the Committees on Ways and Means, Public Works and Trans-
portation, Banking, Finance and Urban Affairs, Post Office and Civil
Service, and Appropriations
A BILL
To provide for economic growth by reducing income taxes
for most Americans, by encouraging the purchase of
American-made products, and by accelerating transpor-
tation-related spending, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Economic Growth In-
centive Act of 1993’’.
TITLE I—REDUCTION IN
INDIVIDUAL INCOME TAXES
SEC. 101. 5-PERCENT DECREASE IN INDIVIDUAL INCOME
TAXES FOR MOST TAXPAYERS.
(a) GENERAL RULE.—Section 1 of the Internal Reve-
nue Code of 1986 (relating to tax imposed) is amended
by striking subsections (a) through (e) and inserting the
following:
‘‘(a) MARRIED INDIVIDUALS FILING JOINT RETURNS
AND SURVIVING SPOUSES.—There is hereby imposed on
the taxable income of—
‘‘(1) every married individual (as defined in sec-
tion 7703) who makes a single return jointly with
his spouse under section 6013, and
‘‘(2) every surviving spouse (as defined in sec-
tion 2(a)),
a tax determined in accordance with the following table:
‘‘If taxable income is:
The tax is:
Not over $35,800 ..........................
14.25% of taxable income.
Over 
$35,800 
but 
not 
over
$86,500.
$5,101.50, plus 26.6% of the excess
over $35,800.
Over 
$86,500 
but 
not 
over
$250,000.
$18,587.70, plus 29.45% of the ex-
cess over $86,500.
Over $250,000 ...............................
$66,738.45, plus 31% of the excess
over $250,000.
‘‘(b) HEADS OF HOUSEHOLDS.—There is hereby im-
posed on the taxable income of every head of a household
(as defined in section 2(b)) a tax determined in accordance
with the following table:
‘‘If taxable income is:
The tax is:
Not over $28,750 ..........................
14.25% of taxable income.
Over 
$28,750 
but 
not 
over
$74,150.
$4,096.88, plus 26.6% of the excess
over $28,750.
Over 
$74,150 
but 
not 
over
$214,300.
$16,173.28, plus 29.45% of the ex-
cess over $74,150.
Over $214,300 ...............................
$57,447.47, plus 31% of the excess
over $214,300.
‘‘(c) UNMARRIED INDIVIDUALS (OTHER THAN SUR-
VIVING SPOUSES AND HEADS OF HOUSEHOLDS).—There
is hereby imposed on the taxable income of every individ-
ual (other than a surviving spouse as defined in section
2(a) or the head of a household as defined in section 2(b))
who is not a married individual (as defined in section
7703) a tax determined in accordance with the following
table:
‘‘If taxable income is:
The tax is:
Not over $21,450 ..........................
14.25% of taxable income.
Over 
$21,450 
but 
not 
over
$51,900.
$3,056.63, plus 26.6% of the excess
over $21,450.
Over 
$51,900 
but 
not 
over
$150,000.
$11,156.33, plus 29.45% of the ex-
cess over $51,900.
Over $150,000 ...............................
$40,046.78, plus 31% of the excess
over $150,000.
‘‘(d) MARRIED INDIVIDUALS FILING SEPARATE RE-
TURNS.—There is hereby imposed on the taxable income
of every married individual (as defined in section 7703)
who does not make a single return jointly with his spouse
under section 6013, a tax determined in accordance with
the following table:
‘‘If taxable income is:
The tax is:
Not over $17,900 ..........................
14.25% of taxable income.
Over 
$17,900 
but 
not 
over
$43,250.
$2,550.75, plus 26.6% of the excess
over $17,900.
Over 
$43,250 
but 
not 
over
$125,000.
$9,293.85, plus 29.45% of the excess
over $43,250.
‘‘If taxable income is:
The tax is:
Over $125,000 ...............................
$33,369.23, plus 31% of the excess
over $125,000.
‘‘(e) ESTATES AND TRUSTS.—There is hereby im-
posed on the taxable income of—
‘‘(1) every estate, and
‘‘(2) every trust,
taxable under this subsection a tax determined in accord-
ance with the following table:
‘‘If taxable income is:
The tax is:
Not over $3,000 ............................
14.25% of taxable income.
Over $3,000 but not over $5,000 ..
$427.50, plus 26.6% of the excess
over $3,000.
Over $5,000 but not over $9,000 ..
$959.50, plus 29.45% of the excess
over $5,000.
Over $9,000 ...................................
$2,137.50, plus 31% of the excess
over $9,000.’’
(b) CONFORMING AMENDMENTS.—
(1) Section 541 is amended by striking ‘‘28
percent’’ and inserting ‘‘31 percent’’.
(2)(A) Subsection (f) of section 1 is amended—
(i) by striking ‘‘1990’’ in paragraph (1)
and inserting ‘‘1992’’, and
(ii) by striking ‘‘1989’’ in paragraph
(3)(B) and inserting ‘‘1991’’.
(B) Subparagraph (B) of section 32(i)(1) is
amended by striking ‘‘1989’’ and inserting ‘‘1991’’.
(C) Subparagraph (C) of section 41(e)(5) is
amended by striking ‘‘1989’’ each place it appears
and inserting ‘‘1991’’.
(D) Subparagraph (B) of section 63(c)(4) is
amended by striking ‘‘1989’’ and inserting ‘‘1991’’.
(E) Subparagraph (B) of section 68(b)(2) is
amended by striking ‘‘1989’’ and inserting ‘‘1991’’.
(F) Clause (ii) of section 135(b)(2)(B) is
amended by inserting ‘‘, determined by substituting
‘calendar year 1989’ for ‘calendar year 1991’ in sub-
paragraph (B) thereof’’ before the period at the end
thereof.
(G) Subparagraphs (A)(ii) and (B)(ii) of sec-
tion 151(d)(4) are each amended by striking ‘‘1989’’
and inserting ‘‘1991’’.
(H) Clause (ii) of section 513(h)(2)(C) is
amended by striking ‘‘1989’’ and inserting ‘‘1991’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1991.
TITLE II—INCENTIVE FOR PUR-
CHASE OF AMERICAN-MADE
PROPERTY
SEC. 201. DEDUCTION FOR GENERAL SALES TAXES ON
AMERICAN-MADE 
TANGIBLE 
PERSONAL
PROPERTY.
(a) IN GENERAL.—Subsection (a) of section 164 of
the Internal Revenue Code of 1986 (relating to deduction
for taxes) is amended is inserting after paragraph (5) the
following new paragraph:
‘‘(6) State and local general sales taxes imposed
in respect of qualified sales at retail of American
made-property.’’
(b) DEFINITIONS.—Subsection (b) of section 164 of
such Code is amended by adding at the end thereof the
following new paragraph:
‘‘(5) DEFINITIONS
RELATING
TO
GENERAL
SALES TAXES.—For purposes of subsection (a)(6)—
‘‘(A) QUALIFIED SALES.—The term ‘quali-
fied sale’ means any sale of property if the
price (including taxes and shipping (if any))
paid by the taxpayer for such property and all
other American-made property purchased with
such property in the same transaction exceeds
$500.
‘‘(B) AMERICAN-MADE
PROPERTY.—The
term ‘American-made property’ means tangible
personal property more than 50 percent of the
cost of which is attributable to value added in
the United States.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
the date of the enactment of this Act.
TITLE III—SURFACE
TRANSPORTATION PROGRAMS
SEC. 301. OBLIGATION CEILING.
Section 102 of the Intermodal Surface Transpor-
tation Efficiency Act of 1991 (23 U.S.C. 104 note; 105
Stat. 1916–1918) is repealed.
SEC. 302. AUTHORIZATION OF APPROPRIATIONS FOR HIGH-
WAY PROGRAMS.
Section 1003 of the Intermodal Surface Transpor-
tation Efficiency Act of 1991 (105 Stat. 1918–1922) is
amended—
(1) 
in 
paragraph 
(1) 
by 
striking
‘‘$2,913,000,000’’ and all that follows through
‘‘1997’’ and inserting ‘‘$7,284,000,000 for fiscal
year 1993, and $7,285,000,000 for fiscal year
1994’’;
(2) 
in 
paragraph 
(2) 
by 
striking
‘‘$3,599,000,000’’ the first place it appears and all
that 
follows 
through 
‘‘1997’’ 
and 
inserting
‘‘$8,998,500,000 
for 
fiscal 
year 
1993, 
and
$8,998,500,000 for fiscal year 1994’’;
(3) 
in 
paragraph 
(3) 
by 
striking
‘‘$4,096,000,000’’ the first place it appears and all
that 
follows 
through 
‘‘1997’’ 
and 
inserting
‘‘$10,241,000,000 
for 
fiscal 
year 
1993, 
and
$10,241,000,000 for fiscal year 1994’’;
(4) 
in 
paragraph 
(4) 
by 
striking
‘‘$1,028,000,000’’ the first place it appears and all
that 
follows 
through 
‘‘1997’’ 
and 
inserting
‘‘$2,571,000,000 
for 
fiscal 
year 
1993, 
and
$2,571,000,000 for fiscal year 1994’’;
(5) 
in 
paragraph 
(5) 
by 
striking
‘‘$2,762,000,000’’ the first place it appears and all
that 
follows 
through 
‘‘1997’’ 
and 
inserting
‘‘$6,906,000,000 
for 
fiscal 
year 
1993, 
and
$6,906,000,000 for fiscal year 1994’’;
(6) 
in 
paragraph 
(6)(A) 
by 
striking
‘‘$191,000,000’’ and all that follows through
‘‘1997’’ and inserting ‘‘$477,500,000 for each of fis-
cal years 1993 and 1994’’;
(7) 
in 
paragraph 
(6)(B) 
by 
striking
‘‘$171,000,000’’ and all that follows through
‘‘1997’’ and inserting ‘‘$428,500,000 for fiscal year
1993, and $428,500,000 for fiscal year 1994’’;
(8) 
in 
paragraph 
(6)(C) 
by 
striking
‘‘$83,000,000’’ and all that follows through ‘‘1997’’
and inserting ‘‘$208,500,000 for fiscal year 1993,
and $208,500,000 for fiscal year 1994’’;
(9) in paragraph (7) by striking ‘‘$20,000,000’’
and all that follows through ‘‘1997’’ and inserting
‘‘$50,000,000 for each of fiscal years 1993 and
1994’’; and
(10) in paragraph (8) by striking ‘‘each of’’ and
all that follows through ‘‘1997’’ and inserting ‘‘fiscal
year 1992 and $25,000,000 for each of fiscal years
1993 and 1994’’.
SEC. 303. BUDGET COMPLIANCE.
Sections 1003(c) and 1004 of the Intermodal Surface
Transportation Efficiency Act of 1991 (105 Stat. 1922–
1923) are repealed.
SEC. 304. NATIONAL DEFENSE HIGHWAYS LOCATED OUT-
SIDE THE UNITED STATES.
Section 1006(h)(2) of the Intermodal Surface Trans-
portation Efficiency Act of 1991 (23 U.S.C. 311 note; 105
Stat. 1927) is amended—
(1) by striking ‘‘$20,000,000’’ and inserting
‘‘$40,000,000’’; and
(2) by striking ‘‘, 1994, 1995, and 1996’’ and
inserting ‘‘and 1994’’.
SEC. 305. SUBSTITUTE PROGRAM.
Section 103(e)(4)(G) of title 23, United States Code,
is amended by striking ‘‘$240,000,000 per fiscal year for
each of fiscal years 1992, 1993, 1994, and 1995’’ and in-
serting ‘‘$240,000,000 for fiscal year 1992, and
$360,000,000 per fiscal year for each of fiscal years 1993
and 1994’’.
SEC. 306. DONOR STATE BONUS AMOUNTS.
Section 1013(c)(1) of the Intermodal Surface Trans-
portation Efficiency Act of 1991 (23 U.S.C. 157 note; 105
Stat. 1940) is amended by striking subparagraphs (B),
(C), (D), (E), and (F) and inserting the following new
subparagraphs:
‘‘(B) For fiscal year 1993 $1,285,000,000.
‘‘(C) 
For 
fiscal 
year 
1994
$1,285,000,000.’’.
SEC. 307. REIMBURSEMENTS FOR SEGMENTS OF THE
INTERSTATE SYSTEM CONSTRUCTED WITH-
OUT FEDERAL ASSISTANCE.
(a) IN GENERAL.—Section 160 of title 23, United
States Code, is amended in each of subsections (a) and
(f) by striking ‘‘1996 and 1997’’ and inserting ‘‘1993 and
1994’’.
(b) CONFORMING AMENDMENT.—Section 1014(c) of
the Intermodal Surface Transportation Efficiency Act of
1991 (105 Stat. 1942–1943) is amended—
(1) in paragraph (1) by striking ‘‘1996’’ each
place it appears and inserting ‘‘1993’’;
(2) in paragraph (2) by striking ‘‘1996 and
1997’’ each place it appears and inserting ‘‘1993
and 1994’’; and
(3) in paragraph (3) by striking ‘‘1996 and
1997’’ and inserting ‘‘1993 and 1994’’.
SEC. 308. APPORTIONMENT ADJUSTMENTS.
(a) HOLD HARMLESS.—Section 1015(a)(1) of the
Intermodal Surface Transportation Efficiency Act of 1991
(23 U.S.C. 104 note; 105 Stat. 1943) is amended by strik-
ing ‘‘1997’’ and inserting ‘‘1994’’.
(b) 90-PERCENT OF PAYMENT ADJUSTMENTS.—Sec-
tion 1015(b)(1) of such Act is amended by striking
‘‘1997’’ and inserting ‘‘1994’’.
(c) ADDITIONAL ALLOCATION.—Section 1015(c) of
such Act is amended—
(1) by striking ‘‘$47,800,000’’ and inserting
‘‘$119,500,000’’; and
(2) by striking ‘‘1997’’ and inserting ‘‘1994’’.
(d) AUTHORIZATION OF APPROPRIATIONS.—Section
1015(e) of such Act is amended by striking ‘‘1997’’ and
inserting ‘‘1994’’.
SEC. 309. SET ASIDE FOR 4R PROJECTS.
Section 118(c)(2)(A) of title 23, United States Code,
is amended by striking ‘‘, $64,000,000’’ and all that fol-
lows through ‘‘1997’’ and inserting ‘‘and $160,500,000
for each of fiscal years 1993 and 1994’’.
SEC. 310. DISCRETIONARY BRIDGE PROGRAM.
Section 144(g)(1) of title 23, United States Code, is
amended—
(1) by striking ‘‘1994, 1995, 1996, and 1997’’
and inserting ‘‘and 1994’’;
(2) by striking ‘‘, $68,000,000’’ and all that
follows through ‘‘1997’’ the second place it appears
and inserting ‘‘and $171,500,000 in the case of fis-
cal year 1993 and 1994’’;
(3) by striking ‘‘, $59,500,000 in the case of
fiscal years 1993 and 1994, and $60,500,000 in the
case of fiscal years 1995, 1996, and 1997’’ each
place it appears and inserting ‘‘and $150,250,000 in
the case of fiscal years 1993 and 1994’’; and
(4) by striking ‘‘$8,500,000’’ and inserting
‘‘$21,250,000’’.
SEC. 311. NATIONAL HIGH-SPEED GROUND TRANSPOR-
TATION PROGRAMS.
Section 1036(d)(1) of the Intermodal Surface Trans-
portation Efficiency Act of 1991 (105 Stat. 1986) is
amended—
(1) 
in 
subparagraph 
(A) 
by 
striking
‘‘$45,000,000’’ and all that follows through ‘‘1997’’