United States Code
26 U.S.C. § 4293
Exemption for United States and possessions
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Sign in to follow →Bills that would change it 13
- S 4657 Modern, Clean, and Safe Trucks Act of 2026 Amends · introduced · 119th Congress
- HR 2424 Modern, Clean, and Safe Trucks Act of 2025 Amends · introduced · 119th Congress
- HR 2540 End Child Poverty Act Amends · introduced · 118th Congress
- HR 7276 Telephone Excise Tax Repeal Act of 2024 Amends · introduced · 118th Congress
- HR 1440 Modern, Clean, and Safe Trucks Act of 2023 Amends · introduced · 118th Congress
- S 694 Modern, Clean, and Safe Trucks Act of 2023 Amends · introduced · 118th Congress
- HR 8116 Modern, Clean, and Safe Trucks Act of 2022 Amends · introduced · 117th Congress
- HR 6598 End Child Poverty Act Amends · introduced · 117th Congress
- S 2435 Modern, Clean, and Safe Trucks Act of 2021 Amends · introduced · 117th Congress
- S 1839 Modern, Clean, and Safe Trucks Act of 2019 Amends · introduced · 116th Congress
- HR 2381 Modern, Clean, and Safe Trucks Act of 2019 Amends · introduced · 116th Congress
- S 3052 Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2018 Amends · introduced · 115th Congress
- HR 2946 Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2017 Amends · introduced · 115th Congress
The law today
From the official United States Code, current through Public Law 119-121.
The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
Official text at uscode.house.gov ↗