Amends the Internal Revenue Code to exempt from the excise tax on sales of heavy trucks and trailers piggyback trailers or semitrailers designed for use principally in connection with trailer-on-flatcar service by rail.
Referred to House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department.
Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-718.
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