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HR 3844 100th Congress House

Farmer Fuel Tax Relief Act

Official title: A bill to amend the Internal Revenue Code of 1986 to permit farmers to purchase tax-free certain fuels for farm use, and for other purposes.

Introduced: February 9, 1988 See on congress.gov
Taxation Agricultural economicsAgricultural machineryAgriculture and Rural AffairsAircraft
More subjectsShow fewer subjects
Alcohol and Alcoholic BeveragesAlcohol as fuelAviationAviation fuelsDiesel motorExcise taxFarmsGasoholGasolineGasoline taxMotor Vehicles and DrivingPetroleum and petroleum productsTax exemptionWholesale trade
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Latest action November 10, 1988

Provisions of Measure Incorporated Into H.R.4333.

 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.

 Related & companion bills 3
  • HR 4333 Related bill Technical and Miscellaneous Revenue Act of 1988
  • HR 3985 Identical bill Farmer Fuel Tax Relief Act
  • HR 4129 Identical bill Farmer Fuel Tax Relief Act
 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1 Republican 2
R
Smith, Christopher H.
New Jersey · Mar 17, 1988
BALLENGER, CASS
· Feb 24, 1988
HOUGHTON, AMO
· Feb 24, 1988
 R
Rogers, Harold
Kentucky · Feb 24, 1988
BEREUTER, DOUGLAS
· Feb 9, 1988
 D
Durbin, Richard J.
Illinois · Feb 9, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3844: Farmer Fuel Tax Relief Act. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3844/
MLA
"H.R. 3844: Farmer Fuel Tax Relief Act." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3844/.
Bluebook (legal)
H.R. 3844, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3844/.
Markdown link
[H.R. 3844: Farmer Fuel Tax Relief Act](https://openamerica.io/bill/100-HR-3844/)
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