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HR 1821 104th Congress House

To amend the Internal Revenue Code of 1986 to provide that the diesel fuel tax on recreational boats shall be imposed only at the retail level.

Introduced: June 13, 1995 See on congress.gov
Taxation Boats and boatingDiesel motorDyes and dyeingExcise tax
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FuelGasoline taxSales taxTax exemptionTax penaltiesTransportation and Public Works
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Jun 14, 1995
Sponsor introductory remarks on measure. (CR E1238)
Jun 13, 1995
Referred to the House Committee on Ways and Means.
Jun 13, 1995
Introduced in House
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 Latest action June 14, 1995

Sponsor introductory remarks on measure. (CR E1238)

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to add use in diesel-powered boats to the list of nontaxable uses for diesel fuel, effective on the enactment of this Act. Prohibits imposing a penalty on a person who sells or holds for sale dyed fuel for use in, or uses dyed fuel in, any diesel-powered boat and pays the tax imposed on such sale or use, effective on the date of the enactment of the Omnibus Budget Reconciliation Act of 1993.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Reed, Jack
Rhode Island · Jun 20, 1995
 D
Lofgren, Zoe
California · Jun 13, 1995
 D
Pallone, Frank
New Jersey · Jun 13, 1995
 D
Pelosi, Nancy
California · Jun 13, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1821: To amend the Internal Revenue Code of 1986 to provide that the diesel fuel tax on recreational boats shall be imposed only at the retail level.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1821/
MLA
"H.R. 1821: To amend the Internal Revenue Code of 1986 to provide that the diesel fuel tax on recreational boats shall be imposed only at the retail level.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1821/.
Bluebook (legal)
H.R. 1821, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1821/.
Markdown link
[H.R. 1821: To amend the Internal Revenue Code of 1986 to provide that the diesel fuel tax on recreational boats shall be imposed only at the retail level.](https://openamerica.io/bill/104-HR-1821/)
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