119-hr2146

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

    (IH) ]

<DOC>

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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