End Discriminatory State Taxes for Automobile Renters Act of 2015
This bill prohibits a state or local government from levying or collecting a discriminatory tax on the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property. A tax is discriminatory if it is not a generally applicable tax and is only applicable to the rental of motor vehicles, a motor vehicle business, or motor vehicle rental property, but not to the majority of other rentals of tangible personal property within a state or locality. This prohibition does not apply to an already existing tax if such tax does not lapse, the tax rate does not increase, and the tax base for such tax does not change.