I 
112TH CONGRESS 
1ST SESSION H. R. 2469 
To protect consumers from discriminatory State taxes on motor vehicle 
rentals. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 8, 2011 
Mr. COHEN (for himself, Mr. GRAVES of Missouri, Mr. AKIN, Mr. CARTER, 
Mr. PETRI, and Mr. ELLISON) introduced the following bill; which was 
referred to the Committee on the Judiciary 
A BILL 
To protect consumers from discriminatory State taxes on 
motor vehicle rentals. 
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 ‘‘End Discriminatory 
State Taxes for Automobile Renters Act of 2011’’. 
SEC. 2. PURPOSE. 
The purpose of this Act is to prohibit prospectively, 
and provide a remedy for tax discrimination by a State 
or Locality against the rental of motor vehicles. 
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SEC. 3. DEFINITIONS. 
(a) ASSESSMENT
AND
ASSESSMENT
JURISDIC-
TION.—The term ‘‘assessment’’ means valuation for a 
property tax levied by a taxing district. The term ‘‘assess-
ment jurisdiction’’ means a geographical area in a State 
or Locality used in determining the assessed value of prop-
erty for ad valorem taxation. 
(b) COMMERCIAL AND INDUSTRIAL PROPERTY.—The 
term ‘‘commercial and industrial property’’ means prop-
erty, other than motor vehicle rental property and land 
used primarily for agricultural purposes or timber grow-
ing, devoted to a commercial or industrial use, and subject 
to a property tax levy. 
(c) DISCRIMINATORY TAX.—The term ‘‘discrimina-
tory tax’’ includes the following: 
(1) A tax discriminates against the rental of 
motor vehicles if a State or Locality imposes the tax 
on, or with respect to— 
(A) the rental of motor vehicles but not on, 
or with respect to, the rental of more than 51 
percent of the rentals of other tangible personal 
property rented within the State or Locality, or 
(B) the rental of motor vehicles at a tax 
rate that exceeds the tax rate generally applica-
ble to at least 51 percent of the rentals of other 
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tangible personal property within the same 
State or Locality. 
(2) A tax discriminates against the business of 
renting motor vehicles if a State or Locality imposes 
the tax on, or with respect to— 
(A) the business of renting motor vehicles 
but not on, or with respect to, the business of 
more than 51 percent of the other commercial 
and industrial taxpayers within the State or Lo-
cality, on the same tax base as the State or Lo-
cality employs with respect to the business of 
renting motor vehicles, or 
(B) the business of renting motor vehicles, 
at a tax rate that exceeds the tax rate generally 
applicable to the business of more than 51 per-
cent of the other commercial and industrial tax-
payers within the State or Local jurisdiction. 
(3) A tax discriminates against motor vehicle 
rental property if a State or Locality— 
(A) assesses motor vehicle rental property 
at a value that has a higher ratio to the true 
market value of the property than the ratio that 
the assessed value of other commercial and in-
dustrial property of the same type in the same 
assessment jurisdiction has to the true market 
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