S. 1305 · 108th Congress

A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of certain motor vehicle dealer transitional assistance.

Stage
In committee
Introduced
2003-06-20
Latest action
2003-06-20 · Introduced in Senate

Summary

Amends the Internal Revenue Code to provide for the treatment of motor vehicle dealer transitional assistance with respect to a motor vehicle dealer who was a party to a motor vehicle sales and service agreement with a motor vehicle manufacturer who announced in December 2000 that it would phase-out the motor vehicle brand to which such agreement relates.