To amend the Internal Revenue Code of 1986 to provide for the treatment of certain motor vehicle dealer transitional assistance.
Last action on Feb 25, 2003Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to provide for the treatment of motor vehicle dealer transitional assistance with respect to a motor vehicle dealer who was a party to a motor vehicle sales and service agreement with a motor vehicle manufacturer who announced in December 2000 that it would phase-out the motor vehicle brand to which such agreement relates.
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