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HR 3892 100th Congress House Taxation Excise tax Federal-local relations Gasoline Gasoline tax Government Operations and Politics Intergovernmental tax relations Local and Municipal Government Motor Vehicles and Driving Petroleum and petroleum products State finance States Tax exemption

A bill to amend the Internal Revenue Code of 1986 to restore to State and local governments the right to purchase gasoline without payment of the Federal gasoline excise tax.

Introduced: February 2, 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.
Feb 2, 1988
Referred to House Committee on Ways and Means.
Feb 2, 1988
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from the gasoline excise tax any sale of gasoline to a State or local government (or to a purchaser for resale to such government) for its exclusive use.

What's happening now November 10, 1988

Provisions of Measure Incorporated Into H.R.4333.

 Related & companion bills 1
  • HR 4333 Related bill Technical and Miscellaneous Revenue Act of 1988
 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 4 Republican 1
D
Durbin, Richard J.
Illinois · Jun 10, 1988
 D
Pelosi, Nancy
California · Mar 21, 1988
 D
Kaptur, Marcy
Ohio · Mar 8, 1988
 R
Smith, Christopher H.
New Jersey · Mar 8, 1988
 D
Markey, Edward J.
Massachusetts · Feb 23, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3892: A bill to amend the Internal Revenue Code of 1986 to restore to State and local governments the right to purchase gasoline without payment of the Federal gasoline excise tax.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3892/
MLA
"H.R. 3892: A bill to amend the Internal Revenue Code of 1986 to restore to State and local governments the right to purchase gasoline without payment of the Federal gasoline excise tax.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3892/.
Bluebook (legal)
H.R. 3892, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3892/.
Markdown link
[H.R. 3892: A bill to amend the Internal Revenue Code of 1986 to restore to State and local governments the right to purchase gasoline without payment of the Federal gasoline excise tax.](https://openamerica.io/bill/100-HR-3892/)
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