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HR 4192 100th Congress House Taxation Aircraft Aviation Aviation fuels Diesel motor Excise tax Fines (Penalties) Government paperwork Government records, documents, and information Motor Vehicles and Driving Petroleum and petroleum products Tax exemption Tax returns

A bill to amend the Internal Revenue Code of 1986 to provide that persons who could purchase diesel fuel tax-free under the diesel fuel tax as in effect before its revision by the Revenue Act of 1987…

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A bill to amend the Internal Revenue Code of 1986 to provide that persons who could purchase diesel fuel tax-free under the diesel fuel tax as in effect before its revision by the Revenue Act of 1987 may purchase diesel fuel tax-free under the revised tax.

Introduced: March 17, 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.
Mar 17, 1988
Referred to House Committee on Ways and Means.
Mar 17, 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 by a producer or importer for use by the purchaser in a nontaxable use (defined to include, among other uses, any off-highway business use, use as supplies for vessels or aircraft, State or local governmental use, and use by a nonprofit educational organization). Permits the exemption only if both the seller and purchaser have registered with the Secretary of the Treasury.

Requires producers, importers, and purchasers taking part in reduced-tax sales to file with the Secretary information returns containing specified data. Requires producers and importers, in addition, to furnish corresponding statements to their purchasers.

Establishes penalties for failure to file required returns.

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 2
All 2 Democratic 1 Republican 1
D
Kaptur, Marcy
Ohio · Apr 21, 1988
 R
Rogers, Harold
Kentucky · Apr 21, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4192: A bill to amend the Internal Revenue Code of 1986 to provide that persons who could purchase diesel fuel tax-free under the diesel fuel tax as in effect before its revision by the Revenue Act of 1987 may purchase diesel fuel tax-free under the revised tax.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-4192/
MLA
"H.R. 4192: A bill to amend the Internal Revenue Code of 1986 to provide that persons who could purchase diesel fuel tax-free under the diesel fuel tax as in effect before its revision by the Revenue Act of 1987 may purchase diesel fuel tax-free under the revised tax.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-4192/.
Bluebook (legal)
H.R. 4192, 100th Cong. (2026), https://openamerica.io/bill/100-HR-4192/.
Markdown link
[H.R. 4192: A bill to amend the Internal Revenue Code of 1986 to provide that persons who could purchase diesel fuel tax-free under the diesel fuel tax as in effect before its revision by the Revenue Act of 1987 may purchase diesel fuel tax-free under the revised tax.](https://openamerica.io/bill/100-HR-4192/)
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