Rep. Mathis, Dawson [D-GA-2] (Introduced 01/11/1973)
Summary: H.R.1815 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/11/1973)
Provides, under the Internal Revenue Code, that no tax shall be imposed on the use of any aircraft by a person who holds a certificate as an agricultural aircraft operator if such aircraft is equipped for agricultural operation and if such person uses it primarily for such agricultural operation.
Provides that, for purposes of the refund of the tax on gasoline used for farming purposes and the refund of tax on fuels not used for a taxable purpose, if the use of any liquid as a fuel on a farm for farming purposes is in an aircraft and by an aerial applicator who was the actual ultimate purchaser thereof, and the owner, tenant, or operator of the farm has waived in writing his right to any payment, credit, or refund with respect to such liquid, then such aerial applicator shall be treated as the operator of the farm with respect to such liquid.
Summary: H.R.1815 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/11/1973)
Provides, under the Internal Revenue Code, that no tax shall be imposed on the use of any aircraft by a person who holds a certificate as an agricultural aircraft operator if such aircraft is equipped for agricultural operation and if such person uses it primarily for such agricultural operation.
Provides that, for purposes of the refund of the tax on gasoline used for farming purposes and the refund of tax on fuels not used for a taxable purpose, if the use of any liquid as a fuel on a farm for farming purposes is in an aircraft and by an aerial applicator who was the actual ultimate purchaser thereof, and the owner, tenant, or operator of the farm has waived in writing his right to any payment, credit, or refund with respect to such liquid, then such aerial applicator shall be treated as the operator of the farm with respect to such liquid.
Summary: H.R.1815 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/11/1973)
Provides, under the Internal Revenue Code, that no tax shall be imposed on the use of any aircraft by a person who holds a certificate as an agricultural aircraft operator if such aircraft is equipped for agricultural operation and if such person uses it primarily for such agricultural operation.
Provides that, for purposes of the refund of the tax on gasoline used for farming purposes and the refund of tax on fuels not used for a taxable purpose, if the use of any liquid as a fuel on a farm for farming purposes is in an aircraft and by an aerial applicator who was the actual ultimate purchaser thereof, and the owner, tenant, or operator of the farm has waived in writing his right to any payment, credit, or refund with respect to such liquid, then such aerial applicator shall be treated as the operator of the farm with respect to such liquid.
Summary: H.R.1815 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/11/1973)
Provides, under the Internal Revenue Code, that no tax shall be imposed on the use of any aircraft by a person who holds a certificate as an agricultural aircraft operator if such aircraft is equipped for agricultural operation and if such person uses it primarily for such agricultural operation.
Provides that, for purposes of the refund of the tax on gasoline used for farming purposes and the refund of tax on fuels not used for a taxable purpose, if the use of any liquid as a fuel on a farm for farming purposes is in an aircraft and by an aerial applicator who was the actual ultimate purchaser thereof, and the owner, tenant, or operator of the farm has waived in writing his right to any payment, credit, or refund with respect to such liquid, then such aerial applicator shall be treated as the operator of the farm with respect to such liquid.
