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USER FEES, REVENUE PROPOSALS CONTAINED IN PRESIDENT REAGAN'S 1986 BUDGET, AND

OTHER REVENUE MEASURES

HEARINGS

BEFORE THE

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

NINETY-NINTH CONGRESS

FIRST SESSION

JUNE 19 AND 20, 1985

Serial 99-38

Printed for the use of the Committee on Ways and Means

U.S. GOVERNMENT PRINTING OFFICE

53-860 O

WASHINGTON : 1986

W3
1985 h

COMMITTEE ON WAYS AND MEANS

DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida

JOHN J. DUNCAN, Tennessee J.J. PICKLE, Texas

BILL ARCHER, Texas CHARLES B. RANGEL, New York

GUY VANDER JAGT, Michigan FORTNEY H. (PETE) STARK, California PHILIP M. CRANE, Illinois JAMES R. JONES, Oklahoma

BILL FRENZEL, Minnesota ANDY JACOBS, JR., Indiana

RICHARD T. SCHULZE, Pennsylvania HAROLD FORD, Tennessee

BILL GRADISON, Ohio ED JENKINS, Georgia

W. HENSON MOORE, Louisiana RICHARD A. GEPHARDT, Missouri

CARROLL A. CAMPBELL, JR., THOMAS J. DOWNEY, New York

South Carolina CECIL (CEC) HEFTEL, Hawaii

WILLIAM M. THOMAS, California WYCHE FOWLER, JR., Georgia

RAYMO J. MCGRATH, New York FRANK J. GUARINI, New Jersey

HAL DAUB, Nebraska
MARTY RUSSO, Illinois

JUDD GREGG, New Hampshire
DON J. PEASE, Ohio
ROBERT T. MATSUI, California
BERYL ANTHONY, JR., Arkansas
RONNIE G. FLIPPO, Alabama
BYRON L. DORGAN, North Dakota
BARBARA B. KENNELLY, Connecticut
BRIAN J. DONNELLY, Massachusetts
WILLIAM J. COYNE, Pennsylvania

JOSEPH K. DOWLEY, Chief Counsel
M. KENNETH BOWLER, Deputy Chief of Staff

ROBERT J. LEONARD, Chief Tax Counsel
A.L. SINGLETON, Minority Chief of Staff

(II)

86-601186

28 uchi

CONTENTS

Page

1

Press release of Thursday, June 6, 1985, announcing the hearing,

2 Congressional Research Service study on “State Legislative Actions Concern-

ing State Cigarette Tax Increases”.

583

Air Transport Association of America, James E. Landry.

American Association of Exporters and Importers, Inc., Marjorie M. Shostak...

American Association of Retired sons, Victor Hurst, David Certner, and

Chris McEntee.

American Electronics Association, Alan B. Spurney

American Public Health Association, David L. Rabin, M.D.

American Society of Pension Actuaries, Chester J. Salkind

American Waterways Operators, Inc., Joseph Farrell

Berge, Ole M. (See Railway Labor Executives' Association.)

Boehlert, Hon. Sherwood L., a Representative in Congress from the State of

New York.

Bonded Store Dealers of America Association, Thomas G. Travis.

California Hispanic Chambers of Commerce, Larry A. Lopez

Carter, W.L., Jr., Tobacco Growers Association of North Carolina

Casey, William, Myers Group, Inc., and National Customs Brokers & For-

warders Association of America, Inc.....

Certner, David, American Association of Retired Persons

Chafee, Hon. John H., a U.S. Senator from the State of Rhode Island.

Citizens for Tax Justice, David Wilhelm
Coalition on Smoking or Health, Gerry Oster and David Neumeyer.
Farrell, Joseph, American Waterways Operators, Inc
Fleischer, Malcolm L., Retail Tobacco Dealers of America, Inc.
Gross, Lawrence, National Bonded Warehouse Association, Van Brunt Ware-

houses, Inc., and New York/New Jersey Warehousemen's Association
Hurst, Victor, American Association of Retired Persons...
International Association of Airport Duty-Free Stores, Thomas G. Travis.
International Union, United Automobile, Aerospace & Agricultural Imple-

ment Workers of America (UAW), Alan V. Reuther

Joint Industry Group, Alan B. Spurney

Klinefelter, William, United Steelworkers of America

Kornegay, Horace R., Tobacco Institute...

Landry, James E., Air Transport Association of America.

Lopez, Larry A., California Hispanic Chambers of Commerce

Martin, Hon. James G., Governor, State of North Carolina

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