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S 2003 100th Congress Senate 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 exempt from tax diesel fuel used for farming purposes.

Introduced: January 25, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 25, 1988
Read twice and referred to the Committee on Finance.
Jan 25, 1988
Introduced in Senate
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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. Declares the tax inapplicable in connection with sales of these fuels 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 January 25, 1988

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
McConnell, Mitch
Kentucky · Mar 1, 1988
 R
Grassley, Chuck
Iowa · Feb 17, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2003: A bill to amend the Internal Revenue Code of 1986 to exempt from tax diesel fuel used for farming purposes.. 100th Congress. Open America. https://openamerica.io/bill/100-S-2003/
MLA
"S. 2003: A bill to amend the Internal Revenue Code of 1986 to exempt from tax diesel fuel used for farming purposes.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-2003/.
Bluebook (legal)
S. 2003, 100th Cong. (2026), https://openamerica.io/bill/100-S-2003/.
Markdown link
[S. 2003: A bill to amend the Internal Revenue Code of 1986 to exempt from tax diesel fuel used for farming purposes.](https://openamerica.io/bill/100-S-2003/)
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