II 118th CONGRESS 1st Session S. 443 IN THE SENATE OF THE UNITED STATES February 15, 2023 Mr. Brown (for himself, Mr. Scott of South Carolina , Ms. Baldwin , Mr. Blumenthal , Mr. Cardin , Mr. Carper , Mr. Coons , Ms. Cortez Masto , Ms. Duckworth , Mrs. Feinstein , Ms. Hassan , Mr. Kelly , Mr. King , Ms. Klobuchar , Mr. Manchin , Mrs. Murray , Mr. Padilla , Mr. Peters , Mrs. Shaheen , Ms. Smith , Ms. Stabenow , Mr. Tester , Mr. Van Hollen , Mr. Warnock , Mr. Barrasso , Mrs. Blackburn , Mr. Boozman , Mr. Braun , Mrs. Capito , Mr. Cassidy , Mr. Cornyn , Mr. Cramer , Mr. Crapo , Mr. Daines , Mr. Grassley , Mr. Hagerty , Mr. Hoeven , Mrs. Hyde-Smith , Mr. Johnson , Mr. Lankford , Ms. Lummis , Mr. Marshall , Mr. Moran , Mr. Risch , Mr. Rounds , Mr. Rubio , Mr. Scott of Florida , Mr. Thune , Mr. Tillis , and Mr. Wicker ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To treat certain liquidations of new motor vehicle inventory as qualified liquidations of LIFO inventory for purposes of the Internal Revenue Code of 1986.