HR 3386
103th Congress
House
Taxation
Aviation fuels
Diesel motor
Energy
Energy policy
Excise tax
Fuel
Gasoline tax
Government Operations and Politics
Government vehicles
Tax administration
Tax refunds
Transportation and Public Works
To amend the Internal Revenue Code of 1986 to delay the effective date for the change in the point of imposition of the tax on diesel fuel, to provide that vendors of diesel fuel used for any nontaxable use may claim refunds on behalf of the ultimate users, and to provide a similar rule for vendors of gasoline used by State and local governments.
Introduced: October 27, 1993
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 27, 1993
Referred to the House Committee on Ways and Means.
Oct 27, 1993
Introduced in House
Plain-English summary
Amends the Revenue Reconciliation Act of 1993 to delay the effective date of the change in the point of imposition of the tax on diesel fuel from January 1, 1994, to: (1) July 1, 1994; or (2) the 60th day after final regulations are prescribed.
Amends the Internal Revenue Code to allow vendors of diesel fuel sold for any nontaxable use to claim tax refunds on behalf of ultimate users. Provides a similar rule for vendors of gasoline sold to State and local governments.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1