[Congressional Bills 103th Congress] [From the U.S. Government Publishing Office] [H.R. 1929 Introduced in House (IH)] 103d CONGRESS 1st Session H. R. 1929 To amend the Internal Revenue Code of 1986 with respect to treatment of certain equipment under the heavy truck tax. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 29, 1993 Mr. Goodlatte (for himself and Ms. Shepherd) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 with respect to treatment of certain equipment under the heavy truck tax. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EXPLOSIVES HANDLING EQUIPMENT EXEMPT FROM HEAVY TRUCK TAX. (a) In General.--Section 4053 of the Internal Revenue Code of 1986 (relating to exemptions) is amended by adding at the end the following new paragraph: ``(8) Explosives handling equipment.--Any article primarily designed-- ``(A) to be placed or mounted on an automobile truck chassis, truck trailer, or semi-trailer chassis, and ``(B) to be used to process, prepare, or load explosive products or the components thereof. (including in each case bins, tanks, or other containers mounted on the same chassis for transporting components of the explosive products).'' (b) Effective Date.--The amendment made by subsection (a) shall take effect as if included in the amendment made by section 512(b) of the Surface Transportation Assistance Act of 1982. <all>