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HR 3850 100th Congress House Taxation Agricultural economics Agricultural machinery Agriculture and Rural Affairs Aircraft Aviation Aviation fuels Diesel motor Excise tax Farms Motor Vehicles and Driving Petroleum and petroleum products Tax exemption

A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm.

Introduced: January 25, 1988 See on congress.gov
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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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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels 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.)

What's happening now November 10, 1988

Provisions of Measure Incorporated Into H.R.4333.

 Related & companion bills 2
  • HR 4333 Related bill Technical and Miscellaneous Revenue Act of 1988
  • HR 4175 Identical bill A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm.
 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 5
D
Hoyer, Steny H.
Maryland · Mar 23, 1988
 D
Markey, Edward J.
Massachusetts · Mar 15, 1988
 D
Kaptur, Marcy
Ohio · Feb 17, 1988
 D
Durbin, Richard J.
Illinois · Feb 3, 1988
 D
Wyden, Ron
Oregon · Feb 3, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3850: A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3850/
MLA
"H.R. 3850: A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3850/.
Bluebook (legal)
H.R. 3850, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3850/.
Markdown link
[H.R. 3850: A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm.](https://openamerica.io/bill/100-HR-3850/)
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