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H.R. 3663 (114th): To prevent certain discriminatory taxation of natural gas pipeline property.

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Oct 1, 2015.


This bill describes acts that unreasonably burden and discriminate against interstate commerce with respect to natural gas pipeline property. It prohibits states, political subdivisions, and any other taxing authority from: (1) assessing natural gas pipeline property at a value that has a higher ratio to its true market value than the ratio used to assess other commercial and industrial property in the same assessment jurisdiction, (2) levying or collecting a tax on such an assessment, (3) levying or collecting an ad valorem property tax on natural gas pipeline property at a rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction, or (4) imposing any other tax that discriminates against a natural gas pipeline providing transportation subject to the jurisdiction of the Federal Energy Regulatory Commission.

The bill grants jurisdiction to U.S. District Courts for claims involving discriminatory taxation of natural gas pipeline property and provides for relief for such claims.