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A bill to protect consumers from discriminatory State taxes on motor vehicle rentals.

USA115th CongressS-1159| Senate 
| Updated: 5/17/2017
Roy Blunt

Roy Blunt

Republican Senator

Missouri

Cosponsors (3)
Jerry Moran (Republican)Pat Roberts (Republican)Richard Blumenthal (Democratic)

Finance 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 on the same tax base as the state or locality employs respect to the business of renting motor vehicles, 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
May 1, 2017

Latest Companion Bill Action

HR 115-2024
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
May 17, 2017
Introduced in Senate
May 17, 2017
Read twice and referred to the Committee on Finance.
  • May 1, 2017

    Latest Companion Bill Action

    HR 115-2024
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • May 17, 2017
    Introduced in Senate


  • May 17, 2017
    Read twice and referred to the Committee on Finance.

Taxation

Related Bills

  • HR 115-2024: 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

A bill to protect consumers from discriminatory State taxes on motor vehicle rentals.

USA115th CongressS-1159| Senate 
| Updated: 5/17/2017
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 on the same tax base as the state or locality employs respect to the business of renting motor vehicles, 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
May 1, 2017

Latest Companion Bill Action

HR 115-2024
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
May 17, 2017
Introduced in Senate
May 17, 2017
Read twice and referred to the Committee on Finance.
  • May 1, 2017

    Latest Companion Bill Action

    HR 115-2024
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • May 17, 2017
    Introduced in Senate


  • May 17, 2017
    Read twice and referred to the Committee on Finance.
Roy Blunt

Roy Blunt

Republican Senator

Missouri

Cosponsors (3)
Jerry Moran (Republican)Pat Roberts (Republican)Richard Blumenthal (Democratic)

Finance Committee

Taxation

Related Bills

  • HR 115-2024: 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