II 118th CONGRESS 1st Session S. 2351 IN THE SENATE OF THE UNITED STATES July 18, 2023 Mr. Padilla (for himself and Mrs. Feinstein ) introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and Transportation A BILL To amend title 49, United States Code, to clarify the use of certain taxes and revenues.

1. Short title This Act may be cited as the State and Local General Sales Tax Protection Act . 2. Aviation excise fuel taxes (a) In general Section 47107(b) of title 49, United States Code, is amended— (1) in each of paragraphs (1) and (2) by striking local taxes and inserting local excise taxes ; (2) in paragraph (3) by striking State tax and inserting State excise tax ; and (3) by adding at the end the following: (4) This subsection does not apply to State or local general sales taxes nor to State or local generally applicable sales taxes. . (b) Conforming amendments Section 47133 of title 49, United States Code, is amended— (1) in subsection (a) in the matter preceding paragraph (1) by striking Local taxes and inserting Local excise taxes ; (2) in subsection (b), by striking local taxes and inserting local excise taxes ; (3) in subsection (c) by striking State tax and inserting State excise tax ; and (4) by adding at the end the following: (d) Limitation on applicability This subsection shall not apply to— (1) State or local general sales taxes; or (2) State or local generally applicable sales taxes. .