[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3791 Introduced in House (IH)]
103d CONGRESS
2d Session
H. R. 3791
To amend the Internal Revenue Code of 1986 to provide an exemption from
the gas guzzler tax for automobiles that are lengthened by certain
small manufacturers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 3, 1994
Mr. Jefferson introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide an exemption from
the gas guzzler tax for automobiles that are lengthened by certain
small manufacturers.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. EXEMPTION FROM GAS GUZZLER TAX FOR AUTOMOBILES THAT ARE
LENGTHENED BY CERTAIN SMALL MANUFACTURERS.
(a) General Rule.--Paragraph (5) of section 4064(b) of the Internal
Revenue Code of 1986 (defining manufacturer) is amended by adding at
the end the following new subparagraphs:
``(C) Exception for certain small manufacturers.--
Notwithstanding subparagraph (B), a person shall not be
treated as a manufacturer of any automobile if--
``(i) such person would (but for this
subparagraph) be so treated solely by reason of
lengthening an existing automobile, and
``(ii) such person is a small manufacturer
(as defined in subparagraph (D)) for the model
year in which such lengthening occurs.
``(D) Small manufacturer defined.--
``(i) In general.--For purposes of this
paragraph, the term `small manufacturer' means
any manufacturer--
``(I) who manufactured (whether or
not in the United States) fewer than
10,000 automobiles in the second model
year preceding the model year for which
the determination under subparagraph
(C) is being made, and
``(II) who can reasonably be
expected to manufacture (whether or not
in the United States) fewer than 10,000
automobiles in the model year for which
the determination under subparagraph
(C) is being made.
``(ii) Special rule.--For purposes of
clause (i)--
``(I) Manufacturer.--The meaning of
the term `manufacturer' shall be
determined without regard to
subparagraphs (A) and (C).
``(II) Controlled groups.--Person
who are members of the same controlled
group of corporations shall be treated
as one manufacturer. For purposes of
the preceding sentence, the term
`controlled group of corporations' has
the meaning given to such term by
section 1563(a); except that `more than
50 percent' shall be substituted for
`at least 80 percent' each place it
appears in section 1563(a).''
(b) Effective Date.--The amendment made by subsection (a) shall
take effect on the date of the enactment of this Act.
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