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HR 1387 109th Congress House Taxation Agricultural machinery Agriculture and Food Aircraft Aviation fuels Environmental Protection Excise tax Farmers Fertilizers Forestry Pest control Pesticides Public Lands and Natural Resources Tax credits Tax exemption Tax refunds Transportation and Public Works

To amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.

Introduced: March 17, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Mar 17, 2005
Referred to the House Committee on Ways and Means.
Mar 17, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that an aerial applicator of agricultural fertilizer or other substances who is the ultimate purchaser of gasoline used on farms may qualify for an excise tax exemption for such gasoline without the necessity of a waiver by farm owners, operators, or tenants of their right to be treated as users and ultimate purchasers of such gasoline. Includes within such tax exemption gasoline used for the direct flight between the airfield and one or more farms.

Exempts fixed-wing aircraft used for forestry purposes from the passenger air transportation excise tax.

What's happening now March 17, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 688 Identical bill A bill to amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertil…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Costa, Jim
California · Mar 17, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1387: To amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1387/
MLA
"H.R. 1387: To amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1387/.
Bluebook (legal)
H.R. 1387, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1387/.
Markdown link
[H.R. 1387: To amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.](https://openamerica.io/bill/109-HR-1387/)
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