Home > 106th Congressional Bills > H.R. 4727 (ih) To amend title XVIII of the Social Security Act with respect to payments made under the prospective payment system for home health services furnished under the Medicare Program. [Introduced in House] ...

H.R. 4727 (ih) To amend title XVIII of the Social Security Act with respect to payments made under the prospective payment system for home health services furnished under the Medicare Program. [Introduced in House] ...


Google
 
Web GovRecords.org







108th CONGRESS
  2d Session
                                H. R. 4726

To prevent discriminatory taxation of natural gas pipeline property by 
                              the States.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 2004

  Mr. Carter introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
To prevent discriminatory taxation of natural gas pipeline property by 
                              the States.

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

SECTION 1. PREVENTION OF DISCRIMINATORY TAXATION OF NATURAL GAS 
              PIPELINE PROPERTY.

    (a) Definitions.--In this section--
            (1) the term ``assessment'' means valuation for a property 
        tax levied by a taxing district;
            (2) the term ``assessment jurisdiction'' means a 
        geographical area used in determining the assessed value of 
        property for ad valorem taxation;
            (3) the term ``natural gas pipeline property'' means all 
        property, real, personal and intangible, owned or used by a 
        natural gas pipeline providing transportation or storage 
        subject to the jurisdiction of the Federal Energy Regulatory 
        Commission;
            (4) the term ``commercial and industrial property'' means 
        property, other than natural gas pipeline property, public 
        utility property and land used primarily for agricultural 
        purposes or timber growing, devoted to a commercial or 
        industrial use and subject to a property tax levy;
            (5) the term ``public utility property'' means property, 
        other than natural gas pipeline property, devoted to public 
        service and owned or used by any company which performs a 
        public service and which company is regulated by any 
        governmental agency, and
            (6) the term ``State'' as the meaning given such term in 
        section 110(d) of title 4 of the United States Code.
    (b) Prohibited Acts.--The following acts unreasonably burden and 
discriminate against interstate commerce, and a State, subdivision of a 
State, authority acting for a State or for a subdivision of a State, or 
any other taxing authority, taxing jurisdiction, or taxing district 
established under State law may not do any of them:
            (1) Assess natural gas pipeline property at a value that 
        has a higher ratio to the true market value of the natural gas 
        pipeline property than the ratio that the assessed value of 
        other commercial and industrial property in the same assessment 
        jurisdiction has to the true market value of the other 
        commercial and industrial property.
            (2) Levy or collect a tax on an assessment that may not be 
        made under paragraph (1).
            (3) Levy or collect an ad valorem property tax on natural 
        gas pipeline property at a tax rate that exceeds the tax rate 
        applicable to commercial and industrial property in the same 
        assessment jurisdiction.
            (4) Impose any other tax that discriminates against a 
        natural gas pipeline providing transportation subject to the 
        jurisdiction of the Federal Energy Regulatory Commission.
    (c) Jurisdiction of Courts.--Notwithstanding section 1341 of title 
28 of the United States Code, or notions of comity, and without regard 
to the amount in controversy or citizenship of the parties, a district 
court of the United States shall have jurisdiction, concurrent with 
other jurisdiction of courts of the United States, States, and all 
other taxing authorities and taxing jurisdictions to prevent a 
violation of subsection (b). Relief may be granted under this 
subsection only if the ratio of assessed value to true market value of 
natural gas pipeline property exceeds by at least 5 percent the ratio 
of assessed value to true market value of other commercial and 
industrial property in the same assessment jurisdiction. If the ratio 
of the assessed value of other commercial and industrial property in 
the assessment jurisdiction to the true market value of all other 
commercial and industrial property cannot be determined to the 
satisfaction of the district court through the random-sampling method 
known as a sales assessment ratio study (to be carried out under 
statistical principles applicable to such a study), the court shall 
find, as a violation of this section--
            (1) an assessment of the natural gas pipeline property at a 
        value that has a higher ratio to the true market value of the 
        natural gas pipeline property than the assessed value of all 
        other property subject to a property tax levy in the assessment 
        jurisdiction has to the true market value of all other 
        commercial and industrial property; and
            (2) the collection of an ad valorem property tax on the 
        natural gas pipeline property at a tax rate that exceeds the 
        tax rate applicable to taxable property in the taxing district.

SEC. 2. EFFECTIVE DATE; APPLICATION OF ACT.

    (a) Effective Date.--Except as provided in subsection (b), this Act 
shall take effect on the date of the enactment of this Act.
    (b) Application of Act.--The Act shall not apply with respect to 
any taxable year that begins before the date of the enactment of this 
Act.
                                 <all>

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 H.Con.Res. 89 (ih) Recognizing the Hermann Monument and Hermann Heights Park in New Ulm, Minnesota, as a national symbol of the contributions of Americans of German heritage. [Introduced in House] ...
2 S. 1802 (is) To suspend temporarily the duty on instant print film. [Introduced in Senate] ...
3 H.R. 4762 (ih) To amend the Internal Revenue Code of 1986 to require 527 organizations to disclose their political activities. [Introduced in House] ...
4 H.R. 362 (ih) To amend title 10, United States Code, to extend commissary and exchange store privileges to veterans with a service-connected disability rated at 30 percent or more and to the dependents of such veterans. [Introduced in House] ...
5 H.J.Res. 82 (eh) Making further continuing appropriations for the fiscal year 2000, and for other purposes. [Engrossed in House] ...
6 S. 1810 (is) To amend title 38, United States Code, to clarify and improve veterans' claims and appellate procedures. [Introduced in Senate] ...
7 H.R. 83 (ih) To modify the provision of law which provides a permanent appropriation for the compensation of Members of Congress, and for other purposes. [Introduced in House] ...
8 H.R. 2963 (ih) To direct the Librarian of Congress to purchase papers of Dr. Martin Luther King, Junior, from Dr. King's estate. [Introduced in House] ...
9 H.R. 1406 (ih) To amend the Internal Revenue Code of 1986 to provide that certain bonds issued by local governments in connection with delinquent real property taxes may be treated as tax exempt. [Introduced in House] ...
10 S. 3062 (rfh) To modify the date on which the Mayor of the District of Columbia submits a performance accountability plan to Congress, and for other purposes. [Referred in House] ...
11 H.R. 2433 (ih) To amend the Internal Revenue Code of 1986 to allow individuals to designate any portion of a refund for use by the Secretary of Health and Human Services in providing catastrophic health coverage to individuals who do not otherwise have he...
12 H.R. 5075 (ih) To provide for the conveyance of certain real property at the Carl Vinson Department of Veterans Affairs Medical Center, Dublin, Georgia. [Introduced in House] ...
13 H.Con.Res. 326 (eh) [Engrossed in House] ...
14 H.Res. 559 (eh) [Engrossed in House] ...
15 S. 2719 (enr) To provide for business development and trade promotion for Native Americans, and for other purposes. [Enrolled bill] ...
16 S. 1098 (is) To amend chapter 89 of title 5, United States Code, to modify service requirements relating to creditable service with congressional campaign committees. [Introduced in Senate] ...
17 S. 324 (is) To amend the Controlled Substances Act with respect to registration requirements for practitioners who dispense narcotic drugs in schedule IV or V for maintenance treatment or detoxification treatment. [Introduced in Senate] ...
18 S. 2147 (is) To amend section 313 of the Tariff Act of 1930 to allow duty drawback for grape juice concentrates made from Concord or Niagara grapes. [Introduced in Senate] ...
19 H.R. 2308 (ih) To amend the Internal Revenue Code of 1986 to expand the deduction for computer donations to schools and public libraries and to allow a tax credit for donated computers. [Introduced in House] ...
20 H.R. 2661 (ih) To amend title 36 of the United States Code to establish the American Indian Education Foundation, and for other purposes. [Introduced in House] ...
21 S. 1903 (is) To amend the privacy provisions of the Gramm-Leach-Bliley Act. [Introduced in Senate] ...
22 H.R. 161 (ih) To amend title XIX of the Social Security Act to restrict imposition of [Introduced in House] ...
23 H.Con.Res. 49 (ih) Authorizing the use of the Capitol Grounds for a bike rodeo to be conducted by the Earth Force Youth Bike Summit. [Introduced in House] ...
24 H.R. 2752 (rh) To give Lincoln County, Nevada, the right to purchase at fair market value certain public land located within that county, and for other purposes. [Reported in House] ...
25 H.Res. 664 (ih) Expressing the sense of the House of Representatives regarding the Clinton Administration's lack of cooperation and efforts to impede the investigation by the General Accounting Office into the implementation of United States policy toward...
26 H.R. 3720 (ih) To suspend temporarily the duty on 2-Acetylnicotinic acid. [Introduced in House] ...
27 S. 363 (is) To establish a program for training residents of low-income rural areas for, and employing the residents in, new telecommunications industry jobs located in the rural areas, and for other purposes. [Introduced in Senate] ...
28 S. 438 (ris) To provide for the settlement of the water rights claims of the Chippewa Cree Tribe of the Rocky Boy's Reservation, and for other purposes. [Referral Instructions Senate] ...
29 H.R. 5537 (ih) To waive the period of Congressional review of the Child in Need of Protection Amendment Act of 2000. [Introduced in House] ...
30 H.R. 662 (ih) To prohibit the use of funds to administer or enforce the provisions of Executive Order 13107, relating to the implementation of certain human rights treaties. [Introduced in House] ...


Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy