A bill to amend subchapter D of chapter 36 of the Internal Revenue Code of 1954 to permit owners of highway motor vehicles to choose, under certain conditions, the yearly period for application of the tax on use of such vehicles.

Permits, under the Internal Revenue Code, owners of highway motor vehicles to choose, under specified conditions, the yearly period for application of the tax on use of such vehicles. Provides for election to use a year other than the period beginning July 1 only if the person required to pay the tax establishes that climatic conditions beyond his control will prevent him from using the vehicle for a continuous 90-day period or more during the one year. (Amends 26 U.S.C. 4481-4485)