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Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Motor Fuels Excise Tax Relief Act of 1988

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to amend the Internal Revenue Code of 1986 to permit the tax-free purchase of motor fuels by individuals who are exempt from paying the motor fuels excise tax, and for other purposes.

Actions Overview (1)

Date Actions Overview
03/16/1988Introduced in Senate

All Actions (1)

Date All Actions
03/16/1988Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (23)

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance03/16/1988 Referred to

No related bill information was received for S.2176.

Latest Summary (1)

There is one summary for S.2176. View summaries

Shown Here:
Introduced in Senate (03/16/1988)

Motor Fuels Excise Tax Relief Act of 1988 - Amends the Internal Revenue Code to exempt from the gasoline excise tax any sale of gasoline to: (1) a State or local government (or to a purchaser for resale to such government) for its exclusive use; or (2) a nonprofit educational organization for its exclusive use.

Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax).

Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.

Prohibits the imposition of the excise tax on diesel and aviation fuels on the sale of these fuels to any purchaser (or purchaser for resale) for use in any off-highway business use. (Although fuel used for such purposes is generally tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on the nontaxable use of the fuel.)

Directs the Secretary of the Treasury to study and report to specified congressional committees concerning motor fuels excise tax collection procedures, in the interest of determining methods that will provide the least onerous treatment of tax-exempt entities and at the same time raise necessary revenue.