Summary: H.R.1528 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for H.R.1528. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (03/23/2015)

End Discriminatory State Taxes for Automobile Renters Act of 2015

This bill prohibits a state or locality from levying or collecting a discriminatory tax on 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 Act, the tax does not lapse, the tax rate does not increase, and the tax base for such tax does not change.

A tax is considered discriminatory if it is applicable to the rental of motor vehicles or to motor vehicle businesses or property, but not to the majority of other rentals of tangible personal property or businesses within a state or locality.

The bill allows a person who is aggrieved by a discriminatory tax to bring a civil action in a U.S. district court for damages, injunctive relief, other legal or equitable relief, or declaratory relief.