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State and Local General Sales Tax Protection Act This bill restricts the source of revenue for airport spending to local fuel excise taxes. (Under current Federal Aviation Administration policy, state and local governments must also use general sales taxes collected on aviation fuel for airport spending.)

Private Foundation Excise TaxSimplificationAct of 2019 This bill reduces the excise tax on the net investment income of private foundations from 2% to 1.39%.

Puerto Rico Insurance Excise Tax Exemption Act of 2019 This bill exempts from the foreign insurer excise tax certain insurance policies, indemnity bonds, annuity contracts, or reinsurance policies issued by partnerships or corporations created or organized under the laws of a U.S. territory or possession. The exemption applies unless any of the covered hazards, risks, losses, or liabilities are also covered by a reinsurance policy issued by a foreign insurer or reinsurer other than the partnership or corporation.

Modern, Clean, and Safe Trucks Act of 2019 This bill repeals the 12% excise tax on the retail sale of heavy trucks and trailers.

Modern, Clean, and Safe Trucks Act of 2019 This bill repeals the 12% excise tax on the retail sale of heavy trucks and trailers.

Excise Narcotics Distribution in the Epidemic Act of 2019 or the END the Epidemic Act of 2019 This bill imposes an excise tax on opioid manufacturers, producers, or importers and provides for grants to states for research on opioids (including heroin) and for opioid abuse prevention and treatment.

Protect Medical Innovation Act of 2019 This bill repeals the excise tax on the sale of a medical device by the manufacturer, producer, or importer.

Protect Medical Innovation Act of 2019 This bill repeals the excise tax on the sale of a medical device by the manufacturer, producer, or importer.

This bill nullifies a specified memorandum of the Office of the Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to several scenarios that involve chassis renovations.

Fishing Equipment Tax Relief Act of 2019 This bill reduces from 10% to 3% the excise tax rate that applies to the sale of portable, electronically-aerated bait containers by the manufacturer, producer, or importer.

Fishing Equipment Tax Relief Act of 2019 This bill reduces from 10% to 3% the excise tax rate that applies to the sale of portable, electronically-aerated bait containers by the manufacturer, producer, or importer.

Tobacco Tax Equity Act of 2019 This bill increases the excise tax on cigarettes and equalizes tax rates among all other tobacco products.

Tanning Tax Repeal Act of 2019 This bill repeals the excise tax on indoor tanning services.

Tanning Tax Repeal Act of 2019 This bill repeals the excise tax on indoor tanning services.

Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act or KOMBUCHA This bill exempts the production of kombucha for consumption or sale from excise taxes imposed on alcoholic beverages. Kombucha is a beverage that (1) is fermented solely by a symbiotic culture of bacteria and yeast; (2) contains not more than 1.25% of alcohol by volume; (3) is sold or offered for sale as kombucha; and (4) is derived from sugar, malt or malt substitute, tea, or coffee, and not more than 20% other wholesome ingredients.

Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act or KOMBUCHA This bill exempts the production of kombucha for consumption or sale from excise taxes imposed on alcoholic beverages. Kombucha is a beverage that (1) is fermented solely by a symbiotic culture of bacteria and yeast; (2) contains not more than 1.25% of alcohol by volume; (3) is sold or offered for sale as kombucha; and (4) is derived from sugar, malt or malt substitute, tea, or coffee, and not more than 20% other wholesome ingredients.

Don't Tax Higher Education Act This bill amends the Internal Revenue Code to repeal the excise tax on the net investment income of certain private colleges and universities.

Biodiesel Tax Credit Extension Act of 2019 This bill extends the following tax provisions through 2019: the income tax credit for biodiesel and renewable diesel used as fuel, the excise tax credit for biodiesel mixtures, and the payments that are equivalent to the excise tax credit for biodiesel mixtures.

First Responder Medical Device Tax Relief Act This bill exempts a qualified emergency medical device from the excise tax on medical devices. The bill defines "qualified emergency medical device" as a medical device furnished by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation.

Craft Beverage Modernization and Tax Reform Act of 2019 This bill modifies the tax treatment of certain alcoholic beverages to * exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period; * reduce excise tax rates on beer and distilled spirits; * permit the transfer of beer between bonded facilities without payment of tax; * increase the amount of the small wine producer tax credit and expand the categories of producers covered by such credit; * allow an adjustment to the producer credit for hard cider; and * modify the alcohol content limitations that apply to certain wines for tax purposes. The Department of the Treasury must amend applicable regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages. The bill also increases funding for the Alcohol and Tobacco Tax and Trade Bureau.

Craft Beverage Modernization and Tax Reform Act of 2019 This bill modifies the tax treatment of certain alcoholic beverages to * exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period; * reduce excise tax rates on beer and distilled spirits; * permit the transfer of beer between bonded facilities without payment of tax; * increase the amount of the small wine producer tax credit and expand the categories of producers covered by such credit; * allow an adjustment to the producer credit for hard cider; and * modify the alcohol content limitations that apply to certain wines for tax purposes. The Department of the Treasury must amend applicable regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages. The bill also increases funding for the Alcohol and Tobacco Tax and Trade Bureau.

This bill extends the suspension of the imposition of certain aviation taxes until January 1, 2022. Currently, the suspension ends on January 1, 2021.