S. 882Senate118th Congress (2023-2025)In Committee

State and Local General Sales Tax Protection Act

AI-Generated Summary

Updated January 20, 2026 at 4:59 AM UTC

The State and Local General Sales Tax Protection Act amends Title 49 of the U.S. Code to clarify how revenue from certain transportation‑related taxes can be used. It changes references from generic "taxes" to "excise taxes" and adds language that the rules do not apply to state or local general sales taxes. The changes affect how federal agencies handle revenues from state and local excise taxes tied to transportation programs.

Key Provisions

Amends Section 47107(b) to replace "local taxes" with "local excise taxes" and "State tax" with "State excise tax"; adds a new paragraph stating the subsection does not apply to state or local general sales taxes.
Amends Section 47133 by similarly changing "local taxes" to "local excise taxes" and "State tax" to "State excise tax"; adds a new subsection limiting applicability, exempting state or local general sales taxes from the revenue‑use restrictions.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Commerce, Science, and Transportation.

Commerce, Science, and Transportation Committee

March 21, 2023

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SenateIntro Referral

Introduced in Senate

March 21, 2023

SenateIntro Referral

Read twice and referred to the Committee on Commerce, Science, and Transportation.

Commerce, Science, and Transportation Committee

March 21, 2023

Bill Text

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Introduced in SenateIssued March 21, 2023

118th CONGRESS

1st Session

S. 882

IN THE SENATE OF THE UNITED STATES

March 21, 2023

Mr. Warnock (for himself, Mr. Ossoff, and Mr. Padilla) introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and Transportation

A BILL

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

Short title

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

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.