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HR 3844 100th Congress House Taxation Agricultural economics Agricultural machinery Agriculture and Rural Affairs Aircraft Alcohol and Alcoholic Beverages Alcohol as fuel Aviation Aviation fuels Diesel motor Excise tax Farms Gasohol Gasoline Gasoline tax Motor Vehicles and Driving Petroleum and petroleum products Tax exemption Wholesale trade

Farmer Fuel Tax Relief Act

Introduced: January 25, 1988 See on congress.gov
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 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 10, 1988
Provisions of Measure Incorporated Into H.R.4333.
Jan 25, 1988
Referred to House Committee on Ways and Means.
Jan 25, 1988
Introduced in House
 Plain-English summary Congressional Research Service

Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is 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 nontaxable uses of the fuel.)

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.)

Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes.

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.

What's happening now November 10, 1988

Provisions of Measure Incorporated Into H.R.4333.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2