,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dcaa  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ab1        
#bjai,mr4 ,coh5 7= himself & ,mr4       
,*abot7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ! ,judici>y   
,a ,,bill  ,to protect consum]s f       
discrim9atory ,/ate taxes on motor      
vehicle r5tals4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,end ,discrim9atory
 ,/ate ,taxes = ,automobile ,r5t]s ,act 
( #bjai4  #b4 ,f9d+s2 ,purpose  7a7     
,f9d+s ,congress f9ds ! foll[+3  7#a7   
,congress has prohibit$ economic        
protectionism by ,/ate & local gov]nm5ts
 t unduly burd5 or discrim9ate aga9/    
int]/ate comm]ce & transportation "u !  
au?ority grant$ by ! ,comm]ce ,clause ( 
! ,con/itution by enact+ laws su* z !   
,railroad ,revitalization & ,regulatory 
,re=m ,act ( #aigf1 ! ,motor ,c>ri] ,act
 ( #aihj1 ! ,bus ,regulatory ,re=m ,act 
( #aihb1 & ! ,airport & ,airway         
,improvem5t ,act ( #aihb4  7#b7 ,9      
,gibbons v4 ,ogd51 #bb ,u4,s4 #a        

7#ahbd71 a case *all5g+ ! exclusive "r (
 navigat+ ! wat]s ( ,new ,york grant$ by
 t ,/ate1 ! ,supreme ,c\rt affirm$ t x  
is ! sole "r ( ,congress to regulate    
comm]ce betwe5 ! ,/ates "u :at ,*ief    
,ju/ice ,john ,m>%all recogniz$ z !     
dormant ,comm]ce ,clause4  7#c7 ,s9ce   
#aiij1 ov] #ajj discrim9atory taxes h   
be5 impos$ by ,/ate & local gov]nm5ts on
 motor vehicle r5tals 9 violation ( !   
dormant ,comm]ce ,clause4  7b7 ,purpose 
,! purpose ( ?is ,act is to prohibit    
prospectively1 & provide a rem$y =1 tax 
discrim9ation by a ,/ate or ,locality   
aga9/ ! r5tal ( motor vehicles4  #c4    
,prohibition on discrim9ation  7a7 ,9   
g5]al ,*apt] #hje ( title #di1 ,unit$   
,/ates ,code1 is am5d$ by add+ at ! end 
! foll[+3  #hjeje4 ,tax discrim9ation   
aga9/ motor vehicle r5tal prop]ty  7a7  
,def9itions ,9 ?is section3  7#a7       
,assessm5t & assessm5t jurisdiction     
7,a7 ,assessm5t ,! t]m assessm5t has !  
mean+ giv5 t t]m 9 section              
#aaeja7;a77#a74  7,b7 ,assessm5t        

jurisdiction ,! t]m assessm5t           
jurisdiction has ! mean+ giv5 t t]m 9   
section #aaeja7;a77#b74  7#b7 ,comm]cial
 & indu/rial prop]ty ,! t]m comm]cial & 
indu/rial prop]ty means prop]ty1 o!r ?an
 motor vehicle r5tal prop]ty & l& us$   
prim>ily = agricultural purposes or     
timb] gr[+1 :i* is devot$ to a comm]cial
 or indu/rial use4  7#c7 ,comm]cial &   
indu/rial taxpay]s ,! t]m o!r comm]cial 
& indu/rial taxpay]s means p]sons (     
entities :o are engag$ 9 a trade or     
bus9ess1 o!r ?an ! trade or bus9ess (   
r5t+ motor vehicles1 )9 a ,/ate or      
,locality4  7#d7 ,cov]$ p]son ,! t]m    
cov]$ p]son means a p]son :o-- 7,a7 r5ts
 motor vehicles to ano!r p]son2  7,b7 is
 engag$ 9 ! bus9ess ( r5t+ motor        
vehicles2  7,c7 owns motor vehicle r5tal
 prop]ty2  7,d7 r5ts a motor vehicle f  
ano!r p]son2 or  7,e7 pur*ases motor    
vehicle r5tal prop]ty4  7#e7            
,discrim9atory tax ,! t]m discrim9atory 
tax includes ! foll[+3 7,a7 ,a tax      
discrim9ates aga9/ ! r5tal ( motor      

vehicles if a ,/ate or ,locality imposes
 ! tax on1 or ) respect to--  7i7 !     
r5tal ( motor vehicles b ! tax is n a   
g5]ally applicable tax on1 or ) respect 
to1 m ?an #ea p]c5t ( ! r5tals ( o!r    
tangible p]sonal prop]ty )9 ! ,/ate or  
,locality2 or  7ii7 ! r5tal ( motor     
vehicles at a tax rate t exce$s !       
g5]ally applicable tax rate on at lea/  
#ea p]c5t ( ! r5tals ( o!r tangible     
p]sonal prop]ty )9 ! same ,/ate or      
,locality4  7,b7 ,a tax discrim9ates    
aga9/ ! bus9ess ( r5t+ motor vehicles if
 a ,/ate or ,locality imposes ! tax on1 
or ) respect to--  7i7 ! bus9ess ( r5t+ 
motor vehicles b ! tax is n a g5]ally   
applicable tax on1 or ) respect to1 m   
?an #ea p]c5t ( ! bus9esses ( o!r       
comm]cial & indu/rial taxpay]s )9 !     
,/ate or ,locality2 or  7ii7 ! bus9ess (
 r5t+ motor vehicles at a tax rate t    
exce$s ! g5]ally applicable tax rate on 
at lea/ #ea p]c5t ( ! bus9ess (         
comm]cial & indu/rial taxpay]s )9 !     
,/ate or ,local jurisdiction4  7,c7 ,a  

tax discrim9ates aga9/ motor vehicle    
r5tal prop]ty if a ,/ate or ,locality-- 
7i7 assesses motor vehicle r5tal prop]ty
 at a value t has a high] ratio to !    
true m>ket value ( ! prop]ty ?an ! ratio
 ( ! assess$ value to ! true m>ket value
 applicable to comm]cial & indu/rial    
prop]ty 9 ! same assessm5t jurisdiction2
  7ii7 levies or collects a tax on an   
assessm5t t may n be made "u clause 7i72
 or  7iii7 levies or collects an ad     
valorem prop]ty tax on motor vehicle    
r5tal prop]ty at a g5]ally applicable   
tax rate t exce$s ! tax rate applicable 
to comm]cial & indu/rial prop]ty 9 !    
same assessm5t jurisdiction4  7#f7      
,local or locality ,! t]ms ,local &     
,locality mean a political subdivision (
 any ,/ate1 or any gov]nm5tal entity or 
p]son act+ on behalf ( su* ,locality1 ) 
! au?ority to impose1 levy1 or collect  
taxes4  7#g7 ,motor vehicle ,! t]m motor
 vehicle has ! mean+ giv5 t t]m 9       
section #acajb7af74  7#h7 ,motor vehicle
 r5tal prop]ty ,! t]m motor vehicle     

r5tal prop]ty means prop]ty own$ or us$ 
by a p]son engag$ 9 ! bus9ess ( r5t+    
motor vehicles & us$ to provide r5tals (
 motor vehicles4  7#i7 ,r5tal ( motor   
vehicles ,! t]m r5tal ( motor vehicles  
means ! r5tal ( a motor vehicle t is    
giv5 by ! own] ( ! motor vehicle =      
exclusive use to ano!r = n long] ?an    
#ahj days = valuable consid]ation & only
 includes ! r5tal ( motor vehicles ) a  
pre-arrang$ driv] or motor vehicles )\t 
a driv]1 b %all n include taxi cab      
s]vice z def9$ by section #acajb7bb74   
7#aj7 ,r5tal ( o!r tangible or p]sonal  
prop]ty ,! t]m r5tal ( o!r tangible or  
p]sonal prop]ty means any r5tal (       
tangible or p]sonal prop]ty1 o!r ?an !  
r5tal ( motor vehicles4  7#aa7 ,/ate ,! 
t]m ,/ate means any ( ! sev]al ,/ates1 !
 ,di/rict ( ,columbia1 or any t]ritory  
or possession ( ! ,unit$ ,/ates1 or any 
gov]nm5tal entity or p]son act+ on      
behalf ( su* ,/ate1 & ) ! au?ority to   
impose1 levy1 or collect taxes4  7#ab7  
,tax ,except z o!rwise specifically     

provid$ bel[1 ! t]m tax means any type (
 *>ge requir$ by /atute1 regulation1 or 
agreem5t to be paid or furni%$ to a     
,/ate or ,locality1 reg>dless ( :e!r su*
 *>ge is d5om9at$ z a tax1 a fee1 or any
 o!r type ( exaction4 ,! t]m tax does n 
include any *>ge impos$ by a ,/ate or   
,locality ) respect to a concession     
agreem5t at a f$]ally assi/$ airport    
7provid$ ! agreem5t does n violate !    
rev5ue div]sion provisions ( section    
#djaaf7;d771 or ! regi/ration1 lic5s+1  
or inspection ( motor vehicles1 if !    
*>ge is impos$ g5]ally ) respect to     
motor vehicles1 )\t reg>d to :e!r su*   
vehicles are us$ 9 ! bus9ess ( r5t+     
motor vehicles )9 ! ,/ate or ,locality4 
7#ac7 ,tax base ,! t]m tax base means ! 
receipts1 income1 value1 weight1 or o!r 
measure ( a tax to :i* ! rate is appli$4
 ,! tax base ( a tax impos$ on a p] unit
 basis is ! unit4  7#ad7 ,g5]ally       
applicable tax ,! t]m g5]ally applicable
 tax may be det]m9$ by-- 7,a7 ! gross   
receipts ( r5tals ( o!r tangible p]sonal

 prop]ty or o!r comm]cial & indu/rial   
taxpay]s )9 ! ,/ate or ,locality to :i* 
! tax is impos$ by ! ,/ate or ,locality 
comp>$ to ! gross receipts ( r5tals (   
o!r tangible p]sonal prop]ty or o!r     
comm]cial & indu/rial taxpay]s )9 !     
,/ate or ,locality2 or  7,b7 ano!r me?od
 us$ to det]m9e :e!r m ?an #ea p]c5t (  
r5tals ( o!r tangible p]sonal prop]ty or
 o!r comm]cial & indu/rial taxpay]s is  
subject to ! tax4  7b7 ,unreasonable    
burd5s & discrim9ation aga9/ int]/ate   
comm]ce  7#a7 ,9 g5]al ,! foll[+ acts   
unreasonably burd5 & discrim9ate aga9/  
int]/ate comm]ce1 & a ,/ate or ,locality
 may n d any ( !m3  7,a7 ,levy or       
collect a discrim9atory tax on ! r5tal (
 motor vehicles4  7,b7 ,levy or collect 
a discrim9atory tax on ! bus9ess ( r5t+ 
motor vehicles4  7,c7 ,levy or collect a
 discrim9atory tax on motor vehicle     
r5tal prop]ty4  7#b7 ,exclusion         
,discrim9atory taxes are n prohibit$ "u 
?is section if ! tax is impos$ z ( !    
date ( ! enactm5t ( ?is section1 does n 

lapse1 ! tax rate does n increase1 & !  
tax base = su* tax does n *ange4  7c7   
,rem$ies  7#a7 ,9 g5]al ,not)/&+ section
 #acda ( title #bh1 a cov]$ p]son       
aggriev$ ( a violation ( subsection 7b7 
may br+ a civil action 9 a di/rict c\rt 
( ! ,unit$ ,/ates seek+ damages1        
injunctive relief1 o!r legal or         
equitable relief1 or decl>atory relief4 
7#b7 ,relief ,9 grant+ relief aga9/ a   
tax levi$ or collect$ 9 violation (     
subsection 7b71 if ! tax is a           
discrim9atory tax ! c\rt %all /rike only
 ! discrim9atory or excessive portion ( 
! tax4  7#c7 ,burd5 ( pro(  7,a7 ,9     
g5]al ,except z provid$ 9 subp>agraph   
7,b71 a cov]$ p]son %all h ! burd5 (    
prov+1 by a prepond]ance ( ! evid5ce1 t 
! levy+ or collect+ ( a tax violates    
subsection 7b74  7,b7 ,equival5t ( o!r  
taxes ,if ! c\rt det]m9es t ! levy+ or  
collect+ ( a tax violates subsection    
7b71 ! ,/ate or ,locality %all h ! burd5
 ( prov+1 by a prepond]ance ( ! evid5ce1
 t ! tax is ! equival5t ( a tax impos$  

on o!r comm]cial & indu/rial taxpay]s "u
 p>agraph 7#b74  7#d7 ,o!r rem$ies ,no?+
 9 ?is subsection %all limit any cause (
 action or rem$y available "u any o!r   
provision ( ,f$]al or ,/ate law4  7d7   
,limitations ,?is section %all n be     
con/ru$ to con/itute ! cons5t (         
,congress to ,/ate or ,local taxation t 
w\ld be prohibit$ 9 ! abs5ce ( ?is      
section4  4  7b7 ,cl]ical am5dm5t ,!    
table ( sections = *apt] #hje ( title   
#di1 ,unit$ ,/ates ,code1 is am5d$ by   
ins]t+ aft] ! item relat+ to section    
#hjejd ! foll[+3  #hjeje4 ,tax          
discrim9ation aga9/ motor vehicle r5tal 
prop]ty4  4