[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2146 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2146

  To amend the Internal Revenue Code of 1986 to provide refunds with 
respect to certain dyed fuels that are exempt from tax and with respect 
                   to which tax was previously paid.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2025

 Ms. Moore of Wisconsin (for herself, Mr. Wied, Mr. Steil, Mr. Pocan, 
 Mr. Van Orden, Mr. Fitzgerald, Mr. Grothman, Mr. Tiffany, and Ms. Van 
    Duyne) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide refunds with 
respect to certain dyed fuels that are exempt from tax and with respect 
                   to which tax was previously paid.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REFUNDS WITH RESPECT TO CERTAIN DYED FUELS THAT ARE EXEMPT 
              FROM TAX AND WITH RESPECT TO WHICH TAX WAS PREVIOUSLY 
              PAID.

    (a) In General.--
    (a) In General.--Subchapter B of chapter 65 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new section:

``SEC. 6434. ELIGIBLE INDELIBLY DYED DIESEL FUEL OR KEROSENE.

    ``(a) In General.--In the case of a person which establishes to the 
satisfaction of the Secretary that such person removed from a terminal 
eligible indelibly dyed diesel fuel or kerosene, the Secretary shall 
pay to such person an amount (without interest) equal to the tax 
described in subsection (b)(1) with respect to such eligible indelibly 
dyed diesel fuel or kerosene.
    ``(b) Eligible Indelibly Dyed Diesel Fuel or Kerosene Defined.--For 
purposes of this section, the term `eligible indelibly dyed diesel fuel 
or kerosene' means diesel fuel or kerosene--
            ``(1) with respect to which a tax under section 4081 was 
        previously paid (and not credited or refunded), and
            ``(2) which is exempt from taxation under section 4082(a).
    ``(c) Treatment of Payments.--For purposes of section 1324 of title 
31, United States Code, the payments under subsection (a) shall be 
treated in the same manner as a refund due from a credit provision 
referred to in subsection (b)(2) of such section.''.
    (b) Conforming Amendments.--
            (1) Section 6206 of such Code is amended--
                    (A) by striking ``or 6427'' each place it appears 
                and inserting ``6427, or 6434'', and
                    (B) by striking ``6420 and 6421'' and inserting 
                ``6420, 6421, and 6434''.
            (2) Section 6430 of such Code is amended--
                    (A) by striking ``or'' at the end of paragraph (2), 
                by striking the period at the end of paragraph (3) and 
                inserting ``, or'', and by adding at the end the 
                following new paragraph:
            ``(4) with respect to which payment is made under section 
        6434.''.
            (3) Section 6675 of such Code is amended--
                    (A) in subsection (a), by striking ``or 6427 
                (relating to fuels not used for taxable purposes)'' and 
                inserting ``6427 (relating to fuels not used for 
                taxable purposes), or 6434 (relating to eligible 
                indelibly dyed diesel fuel or kerosene)'', and
                    (B) in subsection (b)(1), by striking ``or 6427'' 
                and inserting ``6427, or 6434''.
            (4) The table of sections for subchapter B of chapter 65 of 
        such Code is amended by adding at the end the following new 
        item:

``Sec. 6434. Eligible indelibly dyed diesel fuel or kerosene.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to eligible indelibly dyed diesel fuel or kerosene (as defined in 
section 6434(b) of the Internal Revenue Code of 1986, as added by this 
section) removed on or after the date that is 180 days after the date 
of the enactment of this Act.
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