Rep. Barbara Flynn Currie

Filed: 5/15/2013

 

 


 

 


 
09800SB2326ham001LRB098 10604 HLH 45918 a

1
AMENDMENT TO SENATE BILL 2326

2    AMENDMENT NO. ______. Amend Senate Bill 2326 by replacing
3lines 23 through 26 on page 6 and lines 1 through 15 on page 7
4with the following:
 
5    "(e) For aircraft and watercraft purchased on or after
6January 1, 2014, "use as rolling stock moving in interstate
7commerce" in paragraphs (b) and (c) of Section 3-55 occurs
8when, during a 12-month period, the rolling stock has carried
9persons or property for hire in interstate commerce for greater
10than 50% of its total trips for that period or for greater than
1150% of its total miles for that period. The person claiming the
12exemption shall make an election at the time of purchase to use
13either the trips or mileage method and document that election
14in their books and records. If no election is made under this
15subsection to use the trips or mileage method, the person shall
16be deemed to have chosen the mileage method. For aircraft,
17flight hours may be used in lieu of recording miles in

 

 

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1determining whether the aircraft meets the mileage test in this
2subsection. For watercraft, nautical miles or trip hours may be
3used in lieu of recording miles in determining whether the
4watercraft meets the mileage test in this subsection.
5    Notwithstanding any other provision of law to the contrary,
6property purchased on or after January 1, 2014 for the purpose
7of being attached to aircraft or watercraft as a part thereof
8qualifies as rolling stock moving in interstate commerce only
9if the aircraft or watercraft to which it will be attached
10qualifies as rolling stock moving in interstate commerce under
11the test set forth in this subsection (e), regardless of when
12the aircraft or watercraft was purchased. Persons who purchased
13aircraft or watercraft prior to January 1, 2014 shall make an
14election to use either the trips or mileage method and document
15that election in their books and records for the purpose of
16determining whether property purchased on or after January 1,
172014 for the purpose of being attached to aircraft or
18watercraft as a part thereof qualifies as rolling stock moving
19in interstate commerce under this subsection (e)."; and
 
20by replacing lines 22 through 26 on page 12 and lines 1 through
2116 on page 13 with the following:
 
22    "(e) For aircraft and watercraft purchased on or after
23January 1, 2014, "use as rolling stock moving in interstate
24commerce" in (i) paragraphs (4) and (4a) of the definition of

 

 

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1"sale of service" in Section 2 and (ii) subsection (b) of
2Section 3-45 occurs when, during a 12-month period, the rolling
3stock has carried persons or property for hire in interstate
4commerce for greater than 50% of its total trips for that
5period or for greater than 50% of its total miles for that
6period. The person claiming the exemption shall make an
7election at the time of purchase to use either the trips or
8mileage method and document that election in their books and
9records. If no election is made under this subsection to use
10the trips or mileage method, the person shall be deemed to have
11chosen the mileage method. For aircraft, flight hours may be
12used in lieu of recording miles in determining whether the
13aircraft meets the mileage test in this subsection. For
14watercraft, nautical miles or trip hours may be used in lieu of
15recording miles in determining whether the watercraft meets the
16mileage test in this subsection.
17    Notwithstanding any other provision of law to the contrary,
18property purchased on or after January 1, 2014 for the purpose
19of being attached to aircraft or watercraft as a part thereof
20qualifies as rolling stock moving in interstate commerce only
21if the aircraft or watercraft to which it will be attached
22qualifies as rolling stock moving in interstate commerce under
23the test set forth in this subsection (e), regardless of when
24the aircraft or watercraft was purchased. Persons who purchased
25aircraft or watercraft prior to January 1, 2014 shall make an
26election to use either the trips or mileage method and document

 

 

09800SB2326ham001- 4 -LRB098 10604 HLH 45918 a

1that election in their books and records for the purpose of
2determining whether property purchased on or after January 1,
32014 for the purpose of being attached to aircraft or
4watercraft as a part thereof qualifies as rolling stock moving
5in interstate commerce under this subsection (e)."; and
 
6by replacing lines 22 through 26 on page 18 and lines 1 through
715 on page 19 with the following:
 
8    "(e) For aircraft and watercraft purchased on or after
9January 1 2014, "use as rolling stock moving in interstate
10commerce" in paragraphs (d) and (d-1) of the definition of
11"sale of service" in Section 2 occurs when, during a 12-month
12period, the rolling stock has carried persons or property for
13hire in interstate commerce for greater than 50% of its total
14trips for that period or for greater than 50% of its total
15miles for that period. The person claiming the exemption shall
16make an election at the time of purchase to use either the
17trips or mileage method and document that election in their
18books and records. If no election is made under this subsection
19to use the trips or mileage method, the person shall be deemed
20to have chosen the mileage method. For aircraft, flight hours
21may be used in lieu of recording miles in determining whether
22the aircraft meets the mileage test in this subsection. For
23watercraft, nautical miles or trip hours may be used in lieu of
24recording miles in determining whether the watercraft meets the

 

 

09800SB2326ham001- 5 -LRB098 10604 HLH 45918 a

1mileage test in this subsection.
2    Notwithstanding any other provision of law to the contrary,
3property purchased on or after January 1, 2014 for the purpose
4of being attached to aircraft or watercraft as a part thereof
5qualifies as rolling stock moving in interstate commerce only
6if the aircraft or watercraft to which it will be attached
7qualifies as rolling stock moving in interstate commerce under
8the test set forth in this subsection (e), regardless of when
9the aircraft or watercraft was purchased. Persons who purchased
10aircraft or watercraft prior to January 1, 2014 shall make an
11election to use either the trips or mileage method and document
12that election in their books and records for the purpose of
13determining whether property purchased on or after January 1,
142014 for the purpose of being attached to aircraft or
15watercraft as a part thereof qualifies as rolling stock moving
16in interstate commerce under this subsection (e)."; and
 
17by replacing lines 19 through 26 on page 24 and lines 1 through
1811 on page 25 with the following:
 
19    "(e) For aircraft and watercraft purchased on or after
20January 1, 2014, "use as rolling stock moving in interstate
21commerce" in paragraphs (12) and (13) of Section 2-5 occurs
22when, during a 12-month period, the rolling stock has carried
23persons or property for hire in interstate commerce for greater
24than 50% of its total trips for that period or for greater than

 

 

09800SB2326ham001- 6 -LRB098 10604 HLH 45918 a

150% of its total miles for that period. The person claiming the
2exemption shall make an election at the time of purchase to use
3either the trips or mileage method and document that election
4in their books and records. If no election is made under this
5subsection to use the trips or mileage method, the person shall
6be deemed to have chosen the mileage method. For aircraft,
7flight hours may be used in lieu of recording miles in
8determining whether the aircraft meets the mileage test in this
9subsection. For watercraft, nautical miles or trip hours may be
10used in lieu of recording miles in determining whether the
11watercraft meets the mileage test in this subsection.
12    Notwithstanding any other provision of law to the contrary,
13property purchased on or after January 1, 2014 for the purpose
14of being attached to aircraft or watercraft as a part thereof
15qualifies as rolling stock moving in interstate commerce only
16if the aircraft or watercraft to which it will be attached
17qualifies as rolling stock moving in interstate commerce under
18the test set forth in this subsection (e), regardless of when
19the aircraft or watercraft was purchased. Persons who purchased
20aircraft or watercraft prior to January 1, 2014 shall make an
21election to use either the trips or mileage method and document
22that election in their books and records for the purpose of
23determining whether property purchased on or after January 1,
242014 for the purpose of being attached to aircraft or
25watercraft as a part thereof qualifies as rolling stock moving
26in interstate commerce under this subsection (e).".