HR 1762 · 97th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to exempt farmers from the highway use tax on heavy trucks used for farm purposes.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1981-02-05)
Plain Language Summary
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Amends the Internal Revenue Code to exempt vehicles used primarily for farming purposes from the highway use tax on motor vehicles. Limits such exemption to small farms, as defined in this Act.…
Summarized by Claude AI · Non-partisan · For informational purposes only