- 9 -
may qualify as an automobile bus under section 6421 is an issue
of first impression. The term “bus” for purposes of section 6421
is not defined in the Code, the applicable regulations, or the
legislative history. The legislative history suggests that
Congress intended to limit the scope of section 6421 to buses.
Section 6421 was added to the Code by section 208(c) of the
Federal-Aid Highway Act of 1956, Pub. L. 84-627, 70 Stat. 394.
As enacted, section 6421(b)(1) originally provided for a payment
of excise tax “If gasoline is used * * * in vehicles while
engaged in furnishing scheduled common carrier public passenger
land transportation service along regular routes”. The
applicable version of section 6421(b) was amended by section
233(a) of the Energy Tax of 1978, Pub. L. 95-618, 92 Stat. 3190
(1978 amendment). The word “vehicles” was replaced with
“automobile buses”. The Senate report explains that “Since bus
transportation is more energy-efficient than private automobile
transportation, the committee believes it desirable to encourage
greater use of bus transportation.” S. Rept. 95-529, at 54
(1977), 1978-3 C.B. (Vol. 2) 199, 246. Although Congress made
clear its intent to limit the application of the statute to
buses, it never defined the word “bus”. We therefore assume that
Congress intended the word “bus” to carry its “‘ordinary,
contemporary, common meaning.’” Pioneer Inv. Servs. Co. v.
Brunswick Associates Ltd. Pship., 507 U.S. 380, 388
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011