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 Con-
necticut, 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 Califor-
nia, 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. VUCANO-
VICH, 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
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the excise taxes on luxury items.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REPEAL OF LUXURY EXCISE TAXES.
(a) IN GENERAL.—Subchapter A of chapter 31 of the
Internal Revenue Code of 1986 (relating to certain luxury
items) is hereby repealed.
(b) TECHNICAL AMENDMENTS.—
(1) The material preceding paragraph (1) of
section 4221(a) of such Code is amended by striking
‘‘subchapter A or C’’ and inserting ‘‘subchapter C’’.
(2) Subsection (a) of section 4221 of such Code
is amended by striking the last sentence.
(3) Subsection (c) of section 4221 of such Code
is amended by striking ‘‘section 4001(c), 4002(b),
4003(c) 4004(a), or 4053(a)(6)’’ and inserting ‘‘sec-
tion 4053(a)(6)’’.
(4) Paragraph (1) of section 4221(d) of such
Code is amended by striking ‘‘subchapter A or C’’
and inserting ‘‘subchapter C’’.
(5) Subsection (d) of section 4222 of such Code
is amended by striking ‘‘section 4001(c), 4002(b),
4003(c) 4004(a), 4053(a)(6)’’ and inserting ‘‘section
4053(a)(6)’’.
(6) Section 4293 of such Code is amended by
striking ‘‘subchapter A of chapter 31,’’.
(7) The table of subchapters for chapter 31 of
such Code is amended by striking the item relating
to subchapter A.
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
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