S 1109 · 107th Congress 2001–2003, ended

A bill to amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.

Introduced Jun 27, 2001 Originated Senate Sponsor Thad Cochran R-MS

Fact sheet Spreadsheet

Latest action · Jun 27, 2001 Read twice and referred to the Committee on Finance.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedJun 27, 2001
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Amends the Internal Revenue Code to eliminate the waiver requirement by a farm owner, operator, or tenant in order for an aerial applicator of agricultural fertilizer or other substances to qualify for a gasoline-farming use (excise) tax exemption in the case of an applicator who is the ultimate purchaser of the gasoline so used. Includes within such exemption: (1) gasoline used between the airfield and farm; and (2) aviation fuel.

Exempts fixed-wing aerial applicators of fertilizer or other substances for forestry use from the passenger air transportation (excise) tax.

Cosponsors 1

Members who signed on, in the order they did. All signed on Jun 27, 2001.

SeatCosponsorSigned on
D-ARBlanche L. LincolnOriginalJun 27, 2001

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
SenateFinance Committee
Referred Jun 27, 2001

Actions 2

Everything that happened, newest first.

  1. Jun 27, 2001Introduced in Senate
  2. Jun 27, 2001Read twice and referred to the Committee on Finance.

Titles 1

Every title it has carried, official and short, at each stage.

Official Title as Introduced
A bill to amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jun 27, 2001Introduced in Senate

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.