EXEMPTION FROM TAXES.

SEC. 208. EXEMPTION FROM TAXES. Section 24301(l)(1) is amended— (1) by striking so much as precedes “exempt from a tax” and inserting the following: “(1) In general.—Amtrak, a rail carrier subsidiary of Amtrak, and any passenger or other customer of Amtrak or such subsidiary, are”; (2) by striking “tax or fee imposed” and all that follows through “levied on it” and inserting “tax, fee, head charge, or other charge, imposed or levied by a State, political subdivision, or local taxing authority on Amtrak, a rail carrier subsidiary of Amtrak, or on persons traveling in intercity rail passenger transportation or on mail or express transportation provided by Amtrak or such a subsidiary, or on the carriage of such persons, mail, or express, or on the sale of any such transportation, or on the gross receipts derived therefrom”; and (3) by amending the last sentence thereof to read as follows: “In the case of a tax or fee that Amtrak was required to pay as of September 10, 1982, Amtrak is not exempt from such tax or fee if it was assessed before April 1, 1997.”.