Bill Sponsor
House Bill 2939
116th Congress(2019-2020)
State and Local General Sales Tax Protection Act
Introduced
Introduced
Introduced in House on May 23, 2019
Overview
Text
Introduced in House 
May 23, 2019
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Introduced in House(May 23, 2019)
May 23, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 2939 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 2939


To amend title 49, United States Code, to clarify the use of certain taxes and revenues.


IN THE HOUSE OF REPRESENTATIVES

May 23, 2019

Mrs. Napolitano (for herself, Mr. Lowenthal, Mr. David Scott of Georgia, Mr. Huffman, Mr. Rouda, Mr. Carbajal, and Mr. Garamendi) 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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “State and Local General Sales Tax Protection Act”.

SEC. 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.”.