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, 1983U.S. Government Printing Office, 1983 - 26 pages |
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Page 2
... Federal Boating Safety Programs ; and Other Matters Sport fish restoration , Federal boat safety , and Land and Water Conservation Fund programs Present law imposes a 10 - percent excise tax on the sale of fishing rods , creels , reels ...
... Federal Boating Safety Programs ; and Other Matters Sport fish restoration , Federal boat safety , and Land and Water Conservation Fund programs Present law imposes a 10 - percent excise tax on the sale of fishing rods , creels , reels ...
Page 12
... Safety and Facilities Im- provement Fund ( " Boating Safety Fund " ) was enacted on October 14 , 1980 ( P.L. 96-451 ) to provide a source of funding for Federal rec- reational boat safety and facilities improvement projects . Previous ...
... Safety and Facilities Im- provement Fund ( " Boating Safety Fund " ) was enacted on October 14 , 1980 ( P.L. 96-451 ) to provide a source of funding for Federal rec- reational boat safety and facilities improvement projects . Previous ...
Page 17
... Boating Safety Account The National Recreational Boating Safety and Facilities Im- provement Fund would be repealed and a new , permanent , Boating Safety Account established in the Aquatic Resources Trust Fund to carry out its purposes ...
... Boating Safety Account The National Recreational Boating Safety and Facilities Im- provement Fund would be repealed and a new , permanent , Boating Safety Account established in the Aquatic Resources Trust Fund to carry out its purposes ...
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Common terms and phrases
10-percent excise tax acquisition indebtedness amended Amounts equivalent articles sold bill would expand Boating Safety Account Boating Safety Fund boating safety programs calendar quarter charitable charitable organizations debt-financed property December 31 deposited educational organizations Effective Date ending the previous expenditure purposes Federal Boat Safety Fish and Wildlife Fish Restoration Program fishing rods fishing tackle gasoline and special gift tax Internal Revenue Code Internal Revenue Service July 12 June 30 Land and Water manufacturers excise tax March 31 motorboat fuels taxes National Fish National Recreational Boating payment of excise percent pleasure craft Present law imposes private foundation qualified trust receipts Recreational Boating Safety Revenue Effect Safety and Facilities sale of fishing semimonthly September 24 September 30 special motor fuels Sport Fish Restoration sport fishing equipment tax on fishing tax on sport Tax treatment taxes on motorboat tion transferred Unappropriated balance unrelated business income Water Conservation Fund Wildlife Foundation yachts and pleasure