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HR 3944 109th Congress House

Small Business Fuel Cost Relief Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to allow a temporary credit against income tax to offset the high fuel costs of small businesses, farmers, and fishermen.

Introduced: September 29, 2005 See on congress.gov
Taxation Agriculture and FoodCommerceCostsDiesel motor
More subjectsShow fewer subjects
Economics and Public FinanceEnergyEnergy pricesFarmersFisheriesGasolineHeatingIncome taxIndexing (Economic policy)Marine and coastal resources, fisheriesNatural gasSmall businessTax credits
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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
Sep 29, 2005
Referred to the House Committee on Ways and Means.
Sep 29, 2005
Introduced in House
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 Latest action September 29, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Fuel Cost Relief Act of 2005 - Amends the Internal Revenue Code to allow certain commercial farmers, fishermen, and small business owners a temporary two-year business tax credit for excessive fuel cost (i.e., for gasoline, diesel fuel, heating oil, and natural gas. Defines "excessive fuel cost" as the amount currently paid for fuel over the Labor Day 2004 price for such fuel, adjusted for inflation.

Allows taxpayers a standard automobile mileage allowance of 60 cents per mile in lieu of the tax credit provided by this Act.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Independent 1
Salazar, John
· Nov 8, 2005
 I
Sanders, Bernard
Vermont · Oct 6, 2005
 D
Markey, Edward J.
Massachusetts · Sep 29, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3944: Small Business Fuel Cost Relief Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3944/
MLA
"H.R. 3944: Small Business Fuel Cost Relief Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3944/.
Bluebook (legal)
H.R. 3944, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3944/.
Markdown link
[H.R. 3944: Small Business Fuel Cost Relief Act of 2005](https://openamerica.io/bill/109-HR-3944/)
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