Commemorating the 1-year anniversary of the death of Mahsa Amini and the subsequent protests in Iran.
- Last Action
- 9/18/2023
Actions
- 2023-02-02Referred to the Subcommittee on Aviation.
- 2023-02-01Referred to the House Committee on Transportation and Infrastructure.
- 2023-02-01Introduced in House
- 2023-02-01Introduced in House
CRS Summary
As of 2023-02-01 (00)
State and Local General Sales Tax Protection Act
This bill specifies that certain requirements for aviation fuel tax revenue are limited to excise taxes on aviation fuel.
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.
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.
Cosponsors (4)
- Nikema Williams (D-GA)
- Jared Huffman (D-CA)
- John Garamendi (D-CA)
- David Scott (D-GA)
Subjects
- Aviation and airports
- Sales and excise taxes
- State and local taxation
Sourced from Congress.gov (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.