HR 3114 · 93th Congress · Energy
A bill to amend the Internal Revenue Code of 1954 to impose an excise tax on fuels containing sulphur and on certain emissions of sulphur oxides.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1973-01-29)
Plain Language Summary
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Imposes an excise tax under the Internal Revenue Code on fuels containing sulphur and on emissions of sulphur oxides from a stationary source into the atmosphere. Exempts the excise tax upon fuels sold to a manufacturer, producer, or importer for resale by him. (Adds 26 U.S.C. 4111-13, 4496-98)…
Summarized by Claude AI · Non-partisan · For informational purposes only