US HB2024 | 2017-2018 | 115th Congress
Status
Spectrum: Slight Partisan Bill (Republican 21-9)
Status: Introduced on April 6 2017 - 25% progression, died in committee
Action: 2017-05-01 - Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Pending: House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on April 6 2017 - 25% progression, died in committee
Action: 2017-05-01 - Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Pending: House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
Text: Latest bill text (Introduced) [PDF]
Summary
End Discriminatory State Taxes for Automobile Renters Act of 2017 This bill prohibits state or local taxes that discriminate against the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property, except where such tax is imposed as of the enactment date of this bill, the tax does not lapse, the tax rate does not increase, and the tax base for such tax does not change. A tax that is imposed on the rental of motor vehicles or a motor vehicle rental business is discriminatory if: (1) it is not generally applicable to more than 51% of other rentals of tangible personal property or businesses within a state or locality, or (2) the rate exceeds the generally applicable tax rate on at least 51% of the other rentals of tangible personal property or businesses within the jurisdiction. A tax discriminates against motor vehicle rental property if a state or locality: (1) assesses the property at a value that has a higher ratio to the true market value of the property than the ratio applicable to commercial and industrial property, or (2) levies or collects either a tax on an assessment prohibited by this bill or an ad valorem property tax on motor vehicle rental property at a generally applicable rate that exceeds the rate for commercial and industrial property in the jurisdiction. A person who is aggrieved by a discriminatory tax may bring a civil action in a U.S. district court for damages, injunctive relief, other legal or equitable relief, or declaratory relief.
Title
End Discriminatory State Taxes for Automobile Renters Act of 2017
Sponsors
Rep. Sam Graves [R-MO] | Rep. Steve Cohen [D-TN] | Rep. Rodney Davis [R-IL] | Rep. Billy Long [R-MO] |
Rep. Blaine Luetkemeyer [R-MO] | Rep. Jason Smith [R-MO] | Rep. Mike Bost [R-IL] | Rep. Blake Farenthold [R-TX] |
Rep. Lacy Clay [D-MO] | Rep. Cedric Richmond [D-LA] | Rep. Gwen Moore [D-WI] | Rep. Steve Chabot [R-OH] |
Rep. Mike Bishop [R-MI] | Rep. Trent Franks [R-AZ] | Rep. John Duncan [R-TN] | Rep. Jim Jordan [R-OH] |
Rep. Garland Barr [R-KY] | Rep. Grace Napolitano [D-CA] | Rep. Jamie Raskin [D-MD] | Rep. Darrell Issa [R-CA] |
Rep. John Conyers [D-MI] | Rep. Francis Rooney [R-FL] | Rep. Paul Mitchell [R-MI] | Rep. David Rouzer [R-NC] |
Rep. Henry Cuellar [D-TX] | Rep. Hakeem Jeffries [D-NY] | Rep. Matt Gaetz [R-FL] | Rep. Tom Marino [R-PA] |
Rep. Earl Carter [R-GA] | Rep. John Ratcliffe [R-TX] |
History
Date | Chamber | Action |
---|---|---|
2017-05-01 | House | Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. |
2017-04-06 | House | Referred to the House Committee on the Judiciary. |
2017-04-06 | House | Introduced in House |
Same As/Similar To
SB1159 (Related) 2017-05-17 - Read twice and referred to the Committee on Finance.
Subjects
Civil actions and liability
Lease and rental services
Motor vehicles
Property tax
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
Taxation
Lease and rental services
Motor vehicles
Property tax
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/115th-congress/house-bill/2024/all-info |
Text | https://www.congress.gov/115/bills/hr2024/BILLS-115hr2024ih.pdf |