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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.

Introduced: March 22, 1995 See on congress.gov
Taxation Boats and boatingDiesel motorDyes and dyeingEnergy
More subjectsShow fewer subjects
Energy policyExcise taxFines (Penalties)FuelGasoline taxTransportation and Public Works
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
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 February 27, 1995

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
S. 478, 104th Cong. (2026), https://openamerica.io/bill/104-S-478/.
Markdown link
[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/)
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