To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid.

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.

• Who is affected: People or companies that remove dyed diesel fuel or kerosene from fuel terminals and can show the fuel is tax‑exempt under existing law.
• What changes: You can get back the federal fuel tax that was previously paid on this eligible dyed fuel; no interest is added to the refund.
• When: The text provided does not state an effective date.