[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 2351 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                S. 2351

 To amend title 49, United States Code, to clarify the use of certain 
                          taxes and revenues.


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                   IN THE SENATE OF THE UNITED STATES

                             July 18, 2023

 Mr. Padilla (for himself and Mrs. Feinstein) introduced the following 
 bill; which was read twice and referred to the Committee on Commerce, 
                      Science, and Transportation

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                                 A BILL


 
 To amend title 49, United States Code, to clarify the use of certain 
                          taxes and revenues.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 2. AVIATION EXCISE FUEL TAXES.

    (a) In General.--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) Conforming Amendments.--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), 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 shall not apply 
to--
            ``(1) State or local general sales taxes; or
            ``(2) State or local generally applicable sales taxes.''.
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