To require the Secretary of the Treasury to determine improvements in the filing process for the excise tax on the use of heavy highway motor vehicles.

Bill: 115-hr-4799
Sponsor: full_name: Rep. Cramer, Kevin [R-ND-At Large]
Introduced: 2018-01-16
Policy area: Taxation
Subjects: Congressional oversight

Government studies and investigations

Motor carriers

Motor vehicles

Sales and excise taxes
Latest action: action_date: 2018-01-16
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2018-01-16
action_desc: Introduced in House
text: <p>This bill requires the Department of the Treasury to submit to Congress a report on improving the filing process for the excise tax on the use of heavy highway motor vehicles, including the administration of exceptions or suspensions of collections that apply to the tax. The study must include a description of changes that could be made by Treasury and to statutory law to improve the process. </p>

tv_txt: I 115th CONGRESS 2d Session H. R. 4799 IN THE HOUSE OF REPRESENTATIVES January 16, 2018 Mr. Cramer introduced the following bill; which was referred to the Committee on Ways and Means A BILL To require the Secretary of the Treasury to determine improvements in the filing process for the excise tax on the use of heavy highway motor vehicles.

1. Study to improve administration of excise tax on use of heavy highway vehicles (a) In general The Secretary of the Treasury (or the Secretary’s designee) shall conduct a study on improving the filing process for the tax imposed by section 4481 of the Internal Revenue Code of 1986 (including the administration of any exceptions to the application, or suspension of collection, of such tax). (b) Submission of report Not later than 180 days after the date of the enactment of this Act, the Secretary (or such designee) shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report which— (1) details the results of such study; and (2) includes a description of any changes the Secretary could make, and any suggested changes to statutory law, to improve such process.