HR 3881
100th Congress
House
Taxation
Agricultural economics
Agricultural machinery
Agriculture and Rural Affairs
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 exempt diesel fuel destined for use on a farm for farming purposes from taxation at the wholesale level.
Introduced: January 28, 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 28, 1988
Referred to House Committee on Ways and Means.
Jan 28, 1988
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to declare the excise tax on diesel fuel inapplicable in connection with sales of the fuel 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
Provisions of Measure Incorporated Into H.R.4333.
Committees of jurisdiction
1
Cosponsors
1