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HR 3865 100th Congress House

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

Introduced: January 27, 1988 See on congress.gov
Taxation Agricultural economicsAgricultural machineryAgriculture and Rural AffairsAircraft
More subjectsShow fewer subjects
AviationAviation fuelsDiesel motorExcise taxFarmsMotor Vehicles and DrivingPetroleum and petroleum productsTax exemption
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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 27, 1988
Referred to House Committee on Ways and Means.
Jan 27, 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

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 or for any other use not as a fuel in a diesel-powered highway vehicle or train. (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.)

 Related & companion bills 2
  • HR 4333 Related bill Technical and Miscellaneous Revenue Act of 1988
  • HR 3866 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 or for othe…
 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1
D
Wyden, Ron
Oregon · Mar 29, 1988
TAUZIN, W.
· Mar 2, 1988
STENHOLM, CHARLES
· Feb 1, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3865: A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm or for other off-highway uses.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3865/
MLA
"H.R. 3865: A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm or for other off-highway uses.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3865/.
Bluebook (legal)
H.R. 3865, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3865/.
Markdown link
[H.R. 3865: A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm or for other off-highway uses.](https://openamerica.io/bill/100-HR-3865/)
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