To nullify certain memorandum of the Office of Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to certain chassis renovations.

Bill: 116-hr-2766
Sponsor: full_name: Rep. Moolenaar, John R. [R-MI-4]
Introduced: 2019-05-15
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Department of the Treasury

Internal Revenue Service (IRS)

Motor carriers

Motor vehicles

Sales and excise taxes
Latest action: action_date: 2019-05-15
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-05-15
action_desc: Introduced in House
text: <p>This bill nullifies a specified memorandum of the Office of the Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to several scenarios that involve chassis renovations. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 2766 IN THE HOUSE OF REPRESENTATIVES May 15, 2019 Mr. Moolenaar introduced the following bill; which was referred to the Committee on Ways and Means A BILL To nullify certain memorandum of the Office of Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to certain chassis renovations.

1. Application of excise tax on heavy truck and trailers to certain chassis renovations The memorandum of the Office of the Chief Counsel of the Internal Revenue Service issued on October 31, 2013, relating to the application of the excise tax on heavy trucks and trailers to certain chassis renovations (POSTN–131956–13) shall have no force or effect.