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HR 3386 103th Congress House

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…

Official title: 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 ven… Show full official titleShow less

Official title: 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: February 9, 1994 See on congress.gov
Taxation Aviation fuelsDiesel motorEnergyEnergy policy
More subjectsShow fewer subjects
Excise taxFuelGasoline taxGovernment Operations and PoliticsGovernment vehiclesTax administrationTax refundsTransportation and Public Works
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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
Oct 27, 1993
Referred to the House Committee on Ways and Means.
Oct 27, 1993
Introduced in House
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 Latest action October 27, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 1693 Identical bill A bill to amend the Internal Revenue Code of 1986 to delay the effective date for the change in the point of imposition…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Clyburn, James E.
South Carolina · Feb 9, 1994
 D
Kaptur, Marcy
Ohio · Feb 9, 1994
 R
Crapo, Mike
Idaho · Oct 27, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3386: 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.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3386/
MLA
"H.R. 3386: 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.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3386/.
Bluebook (legal)
H.R. 3386, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3386/.
Markdown link
[H.R. 3386: 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.](https://openamerica.io/bill/103-HR-3386/)
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