State and Local General Sales Tax Protection Act

Bill: 118-hr-695
Sponsor: full_name: Rep. Napolitano, Grace F. [D-CA-31]
Introduced: 2023-02-01
Policy area: Transportation and Public Works
Subjects: Aviation and airports

Sales and excise taxes

State and local taxation
Latest action: action_date: 2023-02-02
text: Referred to the Subcommittee on Aviation.

Summaries:
action_date: 2023-02-01
action_desc: Introduced in House
text: <p><b>State and Local General Sales Tax Protection Act</b></p> <p>This bill specifies that certain requirements for aviation fuel tax revenue are limited to excise taxes on aviation fuel. </p> <p>Current law requires that an Airport Improvement Program (AIP) grant recipient provide assurances that the proceeds from state and local taxes on aviation fuel will be used for the capital or operating costs of the airport or local airport system. Under current Federal Aviation Administration policy, this requirement applies to any tax on aviation fuel, regardless of whether the tax is imposed only on aviation fuel or is imposed on other products as well as aviation fuel. </p> <p>This bill specifies that the AIP grant requirements apply only to state and local excise taxes on aviation fuel. The requirements do not apply to (1) state or local general sales taxes, or (2) state or local generally applicable sales taxes.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 695 IN THE HOUSE OF REPRESENTATIVES February 1, 2023 Mrs. Napolitano (for herself, Ms. Williams of Georgia , Mr. Huffman , Mr. Garamendi , and Mr. David Scott of Georgia ) introduced the following bill; which was referred to the Committee on Transportation and Infrastructure 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. .