H.R. 2146

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · March 14, 2025 · Sponsor: Ms. Moore of Wisconsin · Committee: Committee on Ways and Means

Table of contents

• H.R. 2146
  • Sec. 6434. Eligible indelibly dyed diesel fuel or kerosene.

Sec. 6434. Eligible indelibly dyed diesel fuel or kerosene.

• (a) In general
  • In the case of a person which establishes to the satisfaction of the Secretary that such person removed from a terminal eligible indelibly dyed diesel fuel or kerosene, the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(1) with respect to such eligible indelibly dyed diesel fuel or kerosene.
• (b) Eligible indelibly dyed diesel fuel or kerosene defined
  • For purposes of this section, the term means diesel fuel or kerosene— eligible indelibly dyed diesel fuel or kerosene
    • with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
    • which is exempt from taxation under section 4082(a).
• (c) Treatment of payments
  • For purposes of section 1324 of title 31, United States Code, the payments under subsection (a) shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.