H.R. 7624 (96th): A bill to amend the Internal Revenue Code of 1954 to provide that the excise tax on the sale of coal shall be applied at the coal preparation plant instead of at the mine.

Introduced:
Jun 19, 1980 (96th Congress, 1979–1980)
Sponsor:
Rep. Raymond Lederer [D-PA3]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on June 19, 1980, in a previous session of Congress, but was not enacted.

Progress
Introduced Jun 19, 1980
Cosponsors
3 cosponsors (3D) (show)
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Summary

No summaries available.

Text

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Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

6/19/1980--Introduced.
Amends the Internal Revenue Code to apply the excise tax on the sale of coal at the coal preparation plant. States that such tax shall not apply to a sale by the producer (at the mine) if: (1) the purchaser is a coal preparation plant or the coal is for resale by the purchaser to a second purchaser which is a coal preparation plant; (2) the coal preparation plant is located in the United States; and (3) no process has been applied for the separation of the coal from waste material mined with the coal.

House Republican Conference Summary

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