H.R. 1380House108th Congress (2003-2005)In Committee

Travel Related Industries Protection Act of 2003

Introduced March 20, 2003

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

March 20, 2003

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HouseIntro Referral

Introduced in House

March 20, 2003

HouseIntro Referral

Referred to the House Committee on Ways and Means.

March 20, 2003

Floor Debate

24 members

What members said about H.R. 1380 on the floor

8 Republicans16 Democrats
Thomas M. Reynolds
Rep. Thomas M. ReynoldsR-NY-26 · Jun 12, 2003

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 270 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Charles B. Rangel
Rep. Charles B. RangelD-NY-15 · Jun 12, 2003

Mr. Speaker, we should thank the heavens that we have got such an honest person like the gentleman from Texas (Mr. DeLay). They do not make people like that anymore. The gentleman from Georgia who…

Martin Frost
Rep. Martin FrostD-TX-24 · Jun 12, 2003

Mr. Speaker, I yield myself such time as I may consume. (Mr. FROST asked and was given permission to revise and extend his remarks.) Mr. Speaker, while this bill purports to give low-income people a…

Jim McDermott
Rep. Jim McDermottD-WA-7 · Jun 12, 2003

Mr. Speaker, the rubber-stamp Congress is in session. Last night, they came up to the Committee on Rules. Nobody even bothered to come up and talk about the bill. They had an order from the…

William M. Thomas
Rep. William M. ThomasR-CA-22 · Jun 12, 2003

Mr. Speaker, pursuant to House Resolution 270, I move to take from the Speaker's table the House amendment to the Senate amendment to the bill (H.R. 1308) to amend the Internal Revenue Code of 1986…

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Nancy Pelosi
Rep. Nancy PelosiD-CA-8 · Jun 12, 2003

Mr. Speaker, I thank the gentleman from Texas (Mr. Frost) for yielding me time and for the magnificent way that he has managed this rule today. Little did we know when we were discussing this issue…

David Dreier
Rep. David DreierR-CA-26 · Jun 12, 2003

Mr. Speaker, following that fascinating display, I would like to rise and indicate that as the economic downturn began during the last 2 quarters of 2000, we worked very hard to ensure that we could…

John M. Spratt, Jr.
Rep. John M. Spratt, Jr.D-SC-5 · Jun 12, 2003

Mr. Speaker, in 1 minute I want to tell you why this bill, compared to the Senate bill, taxes could be raised, could be raised on enlisted men and women serving in Iraq by as much as $1,000 per…

Alcee L. Hastings
Rep. Alcee L. HastingsD-FL-23 · Jun 12, 2003

Mr. Speaker, I rise today in strong opposition to H.R. 1308, the ``Only If you Make Enough Money'' All American Tax Relief Act of 2003. In the Federalist Papers, Alexander Hamilton writes, ``I know…

Dennis Moore
Rep. Dennis MooreD-KS-3 · Jun 12, 2003

Mr. Speaker, I rise today in opposition to H.R. 1308, a measure brought to the floor by House Republican leadership with little intention of truly helping America's working families. On June 9, I…

Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · Jun 12, 2003

Mr. Speaker, I have a parliamentary observation. Mr. Speaker, I would make a parliamentary observation. If we keep raising the debt as fast as we are raising it---- Well, I am, because it will be a…

Tom DeLay
Rep. Tom DeLayR-TX-22 · Jun 12, 2003

Mr. Speaker, this is a big one. This bill really crystallizes the differences between the two parties, and the American people should know exactly what is going on here today. We are here to answer…

Jack Kingston
Rep. Jack KingstonR-GA-1 · Jun 12, 2003

Mr. Speaker, will the gentleman yield? Mr. Speaker, is it not true that the Democrats did not pass a budget last year, and during the period of time after 9/11 when we were trying to fund the troops…

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Sander M. Levin
Rep. Sander M. LevinD-MI-12 · Jun 12, 2003

Mr. Speaker, there are two bills at the desk. They are right next to the podium there, H.R. 1307 and H.R. 1308. They are right there. The question to the gentleman from New York (Mr. Reynolds) and…

Jerry Weller
Rep. Jerry WellerR-IL-11 · Jun 12, 2003

Mr. Speaker, it is always interesting to hear the rhetoric of some of my friends on the other side of the aisle. Let me tell you something. Here is the news. The All-American Tax Relief Act provides…

Gene Taylor
Rep. Gene TaylorD-MS-4 · Jun 12, 2003

Mr. Speaker, I cannot begin to say how hypocritical I think it is that a bill that purports to be for tax relief for children would burden our children with $80 billion worth of new debt to solve a…

David Scott
Rep. David ScottD-GA-13 · Jun 12, 2003

Mr. Speaker, I am one of the few Democrats that joined my colleagues on the other side to vote for the President's tax cut on the last time, largely because my voters in Georgia felt it would be good…

Doug Bereuter
Rep. Doug BereuterR-NE-1 · Jun 12, 2003

Mr. Speaker, it is unfortunate, but H.R. 1308 is a new $82 billion tax cut package that simply is too large. The House-passed version of H.R. 1308 will add to the already unprecedented national debt…

Fortney Pete Stark
Rep. Fortney Pete StarkD-CA-13 · Jun 12, 2003

Mr. Speaker, I rise today in opposition to H.R. 1308, the House Republicans' phony attempt to fix the problem they created when they dumped low-income families from eligibility for the increased…

Gregory W. Meeks
Rep. Gregory W. MeeksD-NY-6 · Jun 12, 2003

Mr. Speaker, I stand here today to discuss real intentions. The real intentions of the majority party to continue its careless actions that further devastate a suffering economy, that further…

Rob Portman
Rep. Rob PortmanR-OH-2 · Jun 12, 2003

Mr. Speaker, I rise today in strong support of the All- American Tax Relief Act of 2003. This is a balanced approach to extending tax relief to America's families. This tax package not only gives…

Rosa L. DeLauro
Rep. Rosa L. DeLauroD-CT-3 · Jun 12, 2003

Mr. Speaker, to hear the Republicans tell it, you might think that they were bringing this bill to the floor to extend the child tax credit to the families of 12 million children. One might think…

Earl Blumenauer
Rep. Earl BlumenauerD-OR-3 · Jun 12, 2003

Mr. Speaker, it is appalling that a substantive vote on H.R. 1308 has been denied. The use of a self-executing rule has transformed the House action into a procedural vote guaranteeing its passage…

Robert T. Matsui
Rep. Robert T. MatsuiD-CA-5 · Jun 12, 2003

Mr. Speaker, I thank the gentleman from New York, the ranking Democrat on the Committee on Ways and Means, for yielding me this time. I can understand why the majority does not want to debate this…

Bill Text

Latest available legislative text

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Introduced in HouseIssued March 20, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1380 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 1380

To suspend the excise tax on aviation fuel used in commercial aviation
during the period of hostilities with Iraq.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

March 20, 2003

Mr. Sessions (for himself, Mr. Foley, Mr. Tiahrt, Mr. Sullivan, Mr.
Shimkus, Mr. Hall, Mr. Sam Johnson of Texas, Mr. LaHood, Mr. Shadegg,
Mr. Sweeney, Mr. Tiberi, Mr. English, Mr. Cannon, Mrs. Myrick, Mr.
Linder, Mr. Meeks of New York, Mr. Toomey, Mr. Smith of Texas, Mr.
Mario Diaz-Balart of Florida, Mr. Hensarling, Ms. Dunn, Mr. Renzi, Mr.
Brady of Texas, Mr. Dreier, and Mr. Fletcher) introduced the following
bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To suspend the excise tax on aviation fuel used in commercial aviation
during the period of hostilities with Iraq.

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 ``Travel Related Industries Protection
Act of 2003''.

SEC. 2. SUSPENSION OF EXCISE TAX ON AVIATION FUEL USED IN COMMERCIAL
AVIATION.

(a) In General.--Tax imposed under section 4091 of the Internal
Revenue Code of 1986 by reason of section 4092(b)(2) of such Code shall
be zero during the suspension period.
(b) Definitions.--For purposes of this Act--
(1) Suspension period.--The term `suspension period' means
the period beginning on the tax suspension date and ending on
the suspension termination date.
(2) Tax suspension date.--The term `tax suspension date'
means the date of the enactment of this Act.
(3) Suspension termination date.--The term `suspension
termination date' means the date which is two years after the
date of the enactment of this Act.

SEC. 3. FLOOR STOCK REFUNDS.

(a) In General.--If--
(1) before the tax suspension date, tax has been imposed
under section 4091 of the Internal Revenue Code of 1986 by
reason of section 4092(b)(2) of such Code on any liquid, and
(2) on such date such liquid is held by a dealer and has
not been used and is intended for sale,
there shall be credited or refunded (without interest) to the person
who paid such tax (hereafter in this section referred to as the
``taxpayer'') an amount equal to the tax paid by the taxpayer.
(b) Time For Filing Claims.--No credit or refund shall be allowed
or made under this section unless--
(1) claim therefor is filed with the Secretary of the
Treasury before the date which is 6 months after the tax
suspension date, and
(2) in any case where liquid is held by a dealer (other
than the taxpayer) on the tax suspension date--
(A) the dealer submits a request for refund or
credit to the taxpayer before the date which is 3
months after the tax suspension date, and
(B) the taxpayer files with the Secretary--
(i) a certification that the taxpayer has
given, subsequent to receipt of the request for
refund or credit from such dealer under
subparagraph (A), a credit to such dealer with
respect to such liquid against a purchase by
the dealer of liquid from the taxpayer, and
(ii) a certification by such dealer that
such dealer has given, subsequent to the tax
suspension date, a credit to a succeeding
dealer (if any) with respect to such liquid
against a purchase by the succeeding dealer of
liquid from such dealer.
(c) Reasonableness of Claims Certified.--Any certification made
under subsection (b)(2)(B) shall include an additional certification
that the claim for credit was reasonably based on the taxpayer's or
dealer's past business relationship with the succeeding dealer.
(d) Definitions.--For purposes of this section--
(1) the terms ``dealer'' and ``held by a dealer'' have the
respective meanings given to such terms by section 6412 of such
Code; except that the term ``dealer'' includes a producer, and
(2) the term ``tax suspension date'' means the date which
is the 7th day after the date of the enactment of this Act.
(e) Certain Rules To Apply.--Rules similar to the rules of
subsections (b) and (c) of section 6412 of such Code shall apply for
purposes of this section.

SEC. 4. FLOOR STOCKS TAX.

(a) Imposition of Tax.--In the case of any liquid subject to tax
under section 4091 of the Internal Revenue Code of 1986 by reason of
section 4092(b)(2) of such Code and on which such tax would have been
imposed but for section 2, and which is held on the suspension
termination date, by any person, there is hereby imposed a floor stocks
tax equal to the excess of the tax which would be imposed on such
liquid had the taxable event occurred on such date over the tax
previously paid (if any) on such liquid.
(b) Liability for Tax and Method of Payment.--
(1) Liability for tax.--A person holding a liquid on the
suspension termination date, to which the tax imposed by
subsection (a) applies shall be liable for such tax.
(2) Method of payment.--The tax imposed by subsection (a)
shall be paid in such manner as the Secretary shall prescribe.
(3) Time for payment.--The tax imposed by paragraph (1)
shall be paid on or before 45 days after the suspension
termination date.
(c) Definitions.--For purposes of this section--
(1) Held by a person.--A liquid shall be considered as
``held by a person'' if title thereto has passed to such person
(whether or not delivery to the person has been made).
(2) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury or the Secretary's delegate.
(d) Other Law Applicable.--All provisions of law, including
penalties, applicable with respect to the taxes imposed by sections
4091 and 4092 of such Code shall, insofar as applicable and not
inconsistent with the provisions of this section, apply with respect to
the floor stock taxes imposed by subsection (a) to the same extent as
if such taxes were imposed by such sections.
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