S. 882

State and Local General Sales Tax Protection Act

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II

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.

1.

Short title

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

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.

.