To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between successive purchasers of the same vehicle.

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Mar 11, 2003

Amends Internal Revenue Code provisions concerning the excise tax on heavy highway vehicles (over 55,000 pounds) to provide that if in any taxable period a highway motor vehicle is sold before the last day in such period by the person who paid the excise tax for any portion of such period ending with such last day, the portion of the tax for the period from the date of the sale to such last day shall be refunded (without interest). Specifies that the refund shall be made not later than 45 days after such last day.

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People & committees

Who introduced it

Rep. English, Phil [R-PA-3] · R–PA

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Mar 11, 2003
Referred to the House Committee on Ways and Means.
Mar 11, 2003
Introduced in House
Mar 11, 2003
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Mar 11, 2003 Formatted Text PDF

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze H.R.1186 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss H.R.1186, 108th Congress: To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between successive purchasers of the same vehicle.

Official record: https://www.congress.gov/bill/108th-congress/house-bill/1186

Text version to examine: Introduced in House · 2003-03-11.

Official full text: https://www.congress.gov/108/bills/hr1186/BILLS-108hr1186ih.htm

Imported record last updated by the source: 2025-01-02T16:22:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.1186 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.1186 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.1186, 108th Congress: To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between successive purchasers of the same vehicle.

Official record: https://www.congress.gov/bill/108th-congress/house-bill/1186

Text version to examine: Introduced in House · 2003-03-11.

Official full text: https://www.congress.gov/108/bills/hr1186/BILLS-108hr1186ih.htm

Imported record last updated by the source: 2025-01-02T16:22:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1186 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.1186 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.1186, 108th Congress: To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between successive purchasers of the same vehicle.

Official record: https://www.congress.gov/bill/108th-congress/house-bill/1186

Text version to examine: Introduced in House · 2003-03-11.

Official full text: https://www.congress.gov/108/bills/hr1186/BILLS-108hr1186ih.htm

Imported record last updated by the source: 2025-01-02T16:22:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1186 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.1186 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.1186, 108th Congress: To amend the Internal Revenue Code of 1986 to provide for proration of the heavy vehicle use tax between successive purchasers of the same vehicle.

Official record: https://www.congress.gov/bill/108th-congress/house-bill/1186

Text version to examine: Introduced in House · 2003-03-11.

Official full text: https://www.congress.gov/108/bills/hr1186/BILLS-108hr1186ih.htm

Imported record last updated by the source: 2025-01-02T16:22:09Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.1186 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.