HR 3865
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 or for other off-highway uses.
Introduced: January 27, 1988
See on congress.gov
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
Plain-English summary
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.)
What's happening now
Provisions of Measure Incorporated Into H.R.4333.
Committees of jurisdiction
1
Cosponsors
1