An Act to amend the Internal Revenue Code of 1954 with respect to excise tax on certain trucks, buses, tractors, et cetera, home production of beer and wine, refunds of the taxes on gasoline and special fuels to aerial applicators, and partial rollovers of lump sum distributions.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the constructive retail sales prices for computing the manufacturers excise tax on heavy buses, trucks, and bus and truck bodies and chassis shall be based on the highest price such articles are normally sold for by manufacturers and producers.…