; Purpose (a) Findings Congress finds the following: (1) Congress has prohibited economic protectionism by State and local governments that unduly burden or discriminate against interstate commerce and transportation under the authority granted by the Commerce Clause of the Constitution by enacting laws such as the Railroad Revitalization and Regulatory Reform Act of 1976, the Motor Carrier Act of 1980, the Bus Regulatory Reform Act of 1982, and the Airport and Airway Improvement Act of 1982. (2) In Gibbons v. Ogden, 22 U.S. 1 (1824), a case challenging the exclusive right of navigating the waters of New York granted by that State, the Supreme Court affirmed that it is the sole right of Congress to regulate commerce between the States under what Chief Justice John Marshall recognized as the dormant Commerce Clause. (3) Since 1990, over 100 discriminatory taxes have been imposed by State and local governments on motor vehicle rentals in violation of the dormant Commerce Clause. (b) Purpose The purpose of this Act is to prohibit prospectively, and provide a remedy for, tax discrimination by a State or Locality against the rental of motor vehicles. 3. Prohibition on discrimination (a) In general Chapter 805 of title 49, United States Code, is amended by adding at the end the following new section: 80505. Tax discrimination against motor vehicle rental property (a) Definitions In this section: (1) Assessment and assessment jurisdiction (A) Assessment The term assessment has the meaning given that term in section 11501(a)(1). (B) Assessment jurisdiction The term assessment jurisdiction has the meaning given that term in section 11501(a)(2). (2) Commercial and industrial property The term commercial and industrial property means property, other than motor vehicle rental property and land used primarily for agricultural purposes or timber growing, which is devoted to a commercial or industrial use. (3) Commercial and industrial taxpayers The term other commercial and industrial taxpayers means persons of entities who