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26 U.S.C. § 4073

Exemptions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 4073, Exemptions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463368
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Full text

The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 108-357(H.R. 4520)2004-10-22
    American Jobs Creation Act of 2004
    House: 280–141Senate: 69–17