Publisher's Synopsis
Excerpt from Description of Tax Bills (H. R. 2163, S. 927, and S. 1183): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on August 3, 1983
Hr. 2163, as passed by the House of Representatives on July 12, 1983 (h. Rep. No. 98-133, Part would expand the articles subject to the 10-percent excise tax on fishing equipment; impose the tax at a Special 3-percent rate on electric outboard boat motors; modify the purposes for which the revenues from these taxes, the taxes on motorboat fuels, and the tariff revenues attributable to fishing tackles, yachts, and pleasure craft are expended; extend the pay ment date for the excise tax on sport fishing equipment; provide rules governing the tax treatment of a National Fish and Wildlife Foundation proposed to be established by hr. 2809 (as passed by the House of Representatives on July 12, and expand the types of arrows subject to the excise tax on bows and arrows.
S. 927 (introduced by Senators Durenberger, Boren, and Percy) would extend the time for payment of the present excise tax on fishing equipment, with payment generally being required on a quarterly basis.
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