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Billno should always have and extension i.e. h1.ih

Sportfishing and Boating Equity Act of 2004 (Introduced in Senate)

S 2019 IS

108th CONGRESS

2d Session

S. 2019

To amend the Internal Revenue Code of 1986 to restore equity and complete the transfer of motor fuel excise taxes attributable to motorboat and small engine fuels into the Aquatic Resources Trust Fund, and for other purposes.

IN THE SENATE OF THE UNITED STATES

January 22, 2004

Mr. BREAUX (for himself and Mr. LOTT) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `Sportfishing and Boating Equity Act of 2004'.

SEC. 2. ALL MOTOR FUEL EXCISE TAXES ATTRIBUTABLE TO MOTORBOAT AND SMALL ENGINE FUELS AVAILABLE FOR TRANSFER TO AQUATIC RESOURCES TRUST FUND.

(a) IN GENERAL- Paragraph (4) of section 9503(b) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D) and by redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), respectively.

(b) EFFECTIVE DATE- The amendments made by this section shall apply to taxes received in the Treasury after September 30, 2003.