S 478
104th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to allow the taxable sale or use, without penalty, of dyed diesel fuel with respect to recreational boaters.
Taxation
Boats and boatingDiesel motorDyes and dyeingEnergy
More subjectsShow fewer subjects
Energy policyExcise taxFines (Penalties)FuelGasoline taxTransportation and Public Works
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 27, 1995
Read twice and referred to the Committee on Finance.
Feb 27, 1995
Introduced in Senate
Feb 27, 1995
Sponsor introductory remarks on measure. (CR S3222-3223)
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Latest action
Read twice and referred to the Committee on Finance.
Plain-English summary
Amends the Internal Revenue Code to allow the penalty-free taxable sale or use of dyed diesel fuel by recreational boaters.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 478: A bill to amend the Internal Revenue Code of 1986 to allow the taxable sale or use, without penalty, of dyed diesel fuel with respect to recreational boaters.. 104th Congress. Open America. https://openamerica.io/bill/104-S-478/
"S. 478: A bill to amend the Internal Revenue Code of 1986 to allow the taxable sale or use, without penalty, of dyed diesel fuel with respect to recreational boaters.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-478/.
S. 478, 104th Cong. (2026), https://openamerica.io/bill/104-S-478/.
[S. 478: A bill to amend the Internal Revenue Code of 1986 to allow the taxable sale or use, without penalty, of dyed diesel fuel with respect to recreational boaters.](https://openamerica.io/bill/104-S-478/)