State and Local General Sales Tax Protection Act

Bill: 117-s-2859
Sponsor: full_name: Sen. Warnock, Raphael G. [D-GA]
Introduced: 2021-09-27
Policy area: Transportation and Public Works
Subjects: Aviation and airports

Sales and excise taxes

State and local taxation
Latest action: action_date: 2021-09-27
text: Read twice and referred to the Committee on Commerce, Science, and Transportation.

Summaries:
action_date: 2021-09-27
action_desc: Introduced in Senate
text: <p><b>State and Local General Sales Tax Protection Act</b></p> <p>This bill restricts the source of revenue for airport spending to local fuel excise taxes. Under current Federal Aviation Administration policy, state and local governments must also use general sales taxes collected on aviation fuel for airport spending.</p>

tv_txt: II 117th CONGRESS 1st Session S. 2859 IN THE SENATE OF THE UNITED STATES September 27, 2021 Mr. Warnock (for himself, Mr. Ossoff , and Mr. Padilla ) introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and Transportation A BILL To amend title 49, United States Code, to clarify the use of certain taxes and revenues.

1. Short title This Act may be cited as the State and Local General Sales Tax Protection Act . 2. Use of revenues (a) Written assurances on use of revenue Section 47107(b) of title 49, United States Code, is amended— (1) in each of paragraphs (1) and (2) by striking local taxes and inserting local excise taxes ; (2) in paragraph (3) by striking State tax and inserting State excise tax ; and (3) by adding at the end the following: (4) This subsection does not apply to State or local general sales taxes nor to State or local generally applicable sales taxes. . (b) Restriction on use of revenues Section 47133 of title 49, United States Code, is amended— (1) in subsection (a) in the matter preceding paragraph (1) by striking Local taxes and inserting Local excise taxes ; (2) in subsection (b)(1) by striking local taxes and inserting local excise taxes ; (3) in subsection (c) by striking State tax and inserting State excise tax ; and (4) by adding at the end the following: (d) Limitation on applicability This subsection does not apply to— (1) State or local general sales taxes; or (2) State or local generally applicable sales taxes. .