,i #aacth ,,congress #ast ,session ,h4 ,r4 #ajfe ,,in ,,the ,,house ,,of ,,representatives ,march #ab1 #bjac ,mr4 ,garrett 7for himself1 ,mr4 ,chaffetz1 ,mr4 ,westmoreland1 ,mr4 ,gohmert1 ,mr4 ,huizenga of ,michigan1 ,mr4 ,nunnelee1 ,mr4 ,franks of ,arizona1 ,mr4 ,harris1 ,mr4 ,la,malfa1 ,mr4 ,bishop of ,utah1 ,mr4 ,labrador1 ,mr4 ,duncan of ,south ,carolina1 ,mr4 ,broun of ,georgia1 and ,mr4 ,miller of ,florida7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to reduce the ,federal tax on fuels by the amount of any increase in the rate of tax on such fuel by the ,states4 #a4 ,short title2 etc 7a7 ,short title ,this ,act may be cited as the ,surface ,transportation and ,taxation ,equity ,act or as the ,,state ,act4 7b7 ,purposes ,the purposes of this ,act are to-- 7#a7 return primary transportation program responsibility and taxing authority to the ,states1 7#b7 free ,states' transportation dollars from ,federal micromanagement1 earmarking1 and budgetary pressures1 7#c7 enable decisions regarding which infrastructure projects will be built1 how they will be financed1 and how they will be regulated to be made by persons best able to make those decisions1 7#d7 eliminate the current system in which a ,federal gasoline tax is sent to ,washington and through a cumbersome ,department of ,transportation bureaucracy1 7#e7 prohibit the ,federal ,government from forcing unwanted mandates on ,states by threatening to withhold transportation money1 and 7#f7 achieve measurable congestion mitigation and infrastructure preservation and safety in a cost effective way subject to available resources4 #b4 ,federal tax on fuels decreased by amount of increase in ,state tax on fuel 7a7 ,in general ,subpart ,b of part ,,iii of subchapter ,a of chapter #cb of the ,internal ,revenue ,code of #aihf 7relating to special provisions applicable to fuels tax7 is amended by adding at the end the following new section3 #dajf4 ,reduction in rates of tax based on increase in ,state tax rate 7a7 ,in general ,under regulations prescribed by the ,secretary1 the rate of tax imposed under section #djha with respect to any fuel and the rate of tax imposed under section #djda with respect to any liquid shall be decreased1 but not below #b cents per gallon1 by the applicable ,state tax rate increase with respect to such fuel or liquid4 7b7 ,applicable ,state tax rate increase ,for purposes of this section1 the term applicable ,state tax rate increase means1 with respect to any fuel or liquid1 the excess1 as periodically determined under tables prescribed by the ,secretary1 of-- 7#a7 the rate of tax imposed by the applicable ,state on the sale or use of such fuel or liquid1 over 7#b7 the rate of tax imposed by the applicable ,state on the sale or use of such fuel or liquid as of the date of the introduction of the ,,state ,act4 ,any increase in the rate of tax imposed by any applicable ,state on the sale or use of any fuel or liquid shall be taken into account under this subsection only if ,state law provides that such increase is to be taken into account under this subsection4 7c7 ,applicable ,state ,for purposes of this section1 the term applicable ,state means the ,state which is determined under regulations prescribed by the ,secretary as-- 7#a7 in the case of a liquid to which section #djda applies1 the ,state in which such liquid is sold or used1 or 7#b7 in the case of a fuel to which section #djha applies1 the ,state in which such fuel is most likely to be sold or used4 7d7 ,requirement ,to maintain interstate highway system ,subsection 7a7 shall not apply with respect to any fuel or liquid if the applicable ,state with respect to such fuel or liquid has not entered into an agreement with the ,secretary of ,transportation under which such ,state has agreed to provide for the proper maintenance of that portion of the interstate highway system which is within such ,state4 4 7b7 ,conforming amendments 7#a7 ,section #iejc of such ,code is amended by striking subsection 7d74 7#b7 7,a7 ,paragraph 7#d7 of section #iejc7;e7 of such ,code is amended to read as follows3 7#d7 ,reduction in rate of transfer based on reduction in ,state tax rates 7,a7 ,in general ,there shall be substituted for each amount in paragraph 7#b7 an amount which bears the same ratio to such amount as the aggregate reduced tax rate bears to the aggregate unreduced tax rate4 7,b7 ,aggregate reduced tax rate ,for purposes of subparagraph 7,a71 the term aggregate reduced tax rate means1 with respect to any amount for any calendar year1 the amount of tax that the ,secretary estimates will be imposed with respect to the liquid or fuel to which such amount relates for such year after application of section #dajf4 7,c7 ,aggregate unreduced tax rate ,for purposes of subparagraph 7,a71 the term aggregate unreduced tax rate means1 with respect to any amount for any calendar year1 the amount of tax that the ,secretary estimates would have been imposed with respect to the liquid or fuel to which such amount relates for such year if section #dajf did not apply for such year4 4 7,b7 ,subparagraph 7,a7 of section #iejc7;e77#b7 of such ,code is amended by striking sentence and inserting subsection4 7#c7 ,the table for section for subpart ,b of part ,,iii of subchapter ,a of chapter #cb of such ,code is amended by adding at the end the following new item3 ,sec4 #dajf4 ,reduction in rates of tax based on increase in ,state tax rate4 4 7c7 ,effective date ,the amendment made by this section shall apply to liquid or fuel removed1 entered1 sold1 or used after the date of the enactment of this ,act4