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Adds a new section 6434 to Subchapter B of chapter 65 establishing refunds for eligible indelibly dyed diesel fuel or kerosene for which tax was previously paid and which is exempt under section 4082(a); defines eligible fuel and treats payments as refunds for purposes of 31 U.S.C. 1324.
Amends section 6206 to add references to section 6434 in places where section lists other specified sections (inserting '6427, or 6434' and adding '6434' to a list that previously read '6420 and 6421').
This bill lets people get a refund if they paid federal fuel tax on dyed diesel or kerosene that is supposed to be tax‑free. If you can show you took eligible dyed fuel out of a fuel terminal, the government must pay you back the amount of tax that was already paid. Refunds don’t include interest, and they’re handled like regular federal tax refunds.
Referred to the House Committee on Ways and Means.
Introduced March 14, 2025 by Gwendolynne S. Moore · Last progress March 14, 2025