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To protect consumers from discriminatory State taxes on motor vehicle rentals.

USA115th CongressHR-2024| House 
| Updated: 5/1/2017
Sam Graves

Sam Graves

Republican Representative

Missouri

Cosponsors (29)
Steve Chabot (Republican)John Ratcliffe (Republican)David Rouzer (Republican)Steve Cohen (Democratic)Earl L. "Buddy" Carter (Republican)Wm. Lacy Clay (Democratic)Billy Long (Republican)Mike Bishop (Republican)Jim Jordan (Republican)Jason Smith (Republican)Paul Mitchell (Independent)Andy Barr (Republican)Darrell Issa (Republican)John Conyers (Democratic)Rodney Davis (Republican)Hakeem S. Jeffries (Democratic)Blake Farenthold (Republican)Blaine Luetkemeyer (Republican)Henry Cuellar (Democratic)Tom Marino (Republican)Jamie Raskin (Democratic)Mike Bost (Republican)Cedric L. Richmond (Democratic)Matt Gaetz (Republican)Gwen Moore (Democratic)Trent Franks (Republican)John J. Duncan (Republican)Grace F. Napolitano (Democratic)Francis Rooney (Republican)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
End Discriminatory State Taxes for Automobile Renters Act of 201 7 This bill prohibits state or local taxes that discriminate against the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property, except where such tax is imposed as of the enactment date of this bill, the tax does not lapse, the tax rate does not increase, and the tax base for such tax does not change. A tax that is imposed on the rental of motor vehicles or a motor vehicle rental business is discriminatory if: (1) it is not generally applicable to more than 51% of other rentals of tangible personal property or businesses within a state or locality, or (2) the rate exceeds the generally applicable tax rate on at least 51% of the other rentals of tangible personal property or businesses within the jurisdiction. A tax discriminates against motor vehicle rental property if a state or locality: (1) assesses the property at a value that has a higher ratio to the true market value of the property than the ratio applicable to commercial and industrial property, or (2) levies or collects either a tax on an assessment prohibited by this bill or an ad valorem property tax on motor vehicle rental property at a generally applicable rate that exceeds the rate for commercial and industrial property in the jurisdiction. A person who is aggrieved by a discriminatory tax may bring a civil action in a U.S. district court for damages, injunctive relief, other legal or equitable relief, or declaratory relief.
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Timeline
Apr 6, 2017
Introduced in House
Apr 6, 2017
Referred to the House Committee on the Judiciary.
May 1, 2017
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
May 17, 2017

Latest Companion Bill Action

S 115-1159
Introduced in Senate
  • April 6, 2017
    Introduced in House


  • April 6, 2017
    Referred to the House Committee on the Judiciary.


  • May 1, 2017
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • May 17, 2017

    Latest Companion Bill Action

    S 115-1159
    Introduced in Senate

Taxation

Related Bills

  • S 115-1159: A bill to protect consumers from discriminatory State taxes on motor vehicle rentals.
Civil actions and liabilityLease and rental servicesMotor vehiclesProperty taxSales and excise taxesState and local taxationTax administration and collection, taxpayers

To protect consumers from discriminatory State taxes on motor vehicle rentals.

USA115th CongressHR-2024| House 
| Updated: 5/1/2017
End Discriminatory State Taxes for Automobile Renters Act of 201 7 This bill prohibits state or local taxes that discriminate against the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property, except where such tax is imposed as of the enactment date of this bill, the tax does not lapse, the tax rate does not increase, and the tax base for such tax does not change. A tax that is imposed on the rental of motor vehicles or a motor vehicle rental business is discriminatory if: (1) it is not generally applicable to more than 51% of other rentals of tangible personal property or businesses within a state or locality, or (2) the rate exceeds the generally applicable tax rate on at least 51% of the other rentals of tangible personal property or businesses within the jurisdiction. A tax discriminates against motor vehicle rental property if a state or locality: (1) assesses the property at a value that has a higher ratio to the true market value of the property than the ratio applicable to commercial and industrial property, or (2) levies or collects either a tax on an assessment prohibited by this bill or an ad valorem property tax on motor vehicle rental property at a generally applicable rate that exceeds the rate for commercial and industrial property in the jurisdiction. A person who is aggrieved by a discriminatory tax may bring a civil action in a U.S. district court for damages, injunctive relief, other legal or equitable relief, or declaratory relief.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Apr 6, 2017
Introduced in House
Apr 6, 2017
Referred to the House Committee on the Judiciary.
May 1, 2017
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
May 17, 2017

Latest Companion Bill Action

S 115-1159
Introduced in Senate
  • April 6, 2017
    Introduced in House


  • April 6, 2017
    Referred to the House Committee on the Judiciary.


  • May 1, 2017
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • May 17, 2017

    Latest Companion Bill Action

    S 115-1159
    Introduced in Senate
Sam Graves

Sam Graves

Republican Representative

Missouri

Cosponsors (29)
Steve Chabot (Republican)John Ratcliffe (Republican)David Rouzer (Republican)Steve Cohen (Democratic)Earl L. "Buddy" Carter (Republican)Wm. Lacy Clay (Democratic)Billy Long (Republican)Mike Bishop (Republican)Jim Jordan (Republican)Jason Smith (Republican)Paul Mitchell (Independent)Andy Barr (Republican)Darrell Issa (Republican)John Conyers (Democratic)Rodney Davis (Republican)Hakeem S. Jeffries (Democratic)Blake Farenthold (Republican)Blaine Luetkemeyer (Republican)Henry Cuellar (Democratic)Tom Marino (Republican)Jamie Raskin (Democratic)Mike Bost (Republican)Cedric L. Richmond (Democratic)Matt Gaetz (Republican)Gwen Moore (Democratic)Trent Franks (Republican)John J. Duncan (Republican)Grace F. Napolitano (Democratic)Francis Rooney (Republican)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee

Taxation

Related Bills

  • S 115-1159: A bill to protect consumers from discriminatory State taxes on motor vehicle rentals.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Civil actions and liabilityLease and rental servicesMotor vehiclesProperty taxSales and excise taxesState and local taxationTax administration and collection, taxpayers