Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2146 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2146
5	5	To amend the Internal Revenue Code of 1986 to provide refunds with respect
6	6	to certain dyed fuels that are exempt from tax and with respect to
7	7	which tax was previously paid.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	MARCH14, 2025
10	10	Ms. M
11	11	OOREof Wisconsin (for herself, Mr. WIED, Mr. STEIL, Mr. POCAN, Mr.
12	12	V
13	13	ANORDEN, Mr. FITZGERALD, Mr. GROTHMAN, Mr. TIFFANY, and Ms.
14	14	V
15	15	ANDUYNE) introduced the following bill; which was referred to the
16	16	Committee on Ways and Means
17	17	A BILL
18	18	To amend the Internal Revenue Code of 1986 to provide
19	19	refunds with respect to certain dyed fuels that are ex-
20	20	empt from tax and with respect to which tax was pre-
21	21	viously paid.
22	22	Be it enacted by the Senate and House of Representa-1
23	23	tives of the United States of America in Congress assembled, 2
24	24	SECTION 1. REFUNDS WITH RESPECT TO CERTAIN DYED 3
25	25	FUELS THAT ARE EXEMPT FROM TAX AND 4
26	26	WITH RESPECT TO WHICH TAX WAS PRE-5
27	27	VIOUSLY PAID. 6
28	28	(a) I
29	29	NGENERAL.— 7
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32	32	•HR 2146 IH
33	33	(a) INGENERAL.—Subchapter B of chapter 65 of the 1
34	34	Internal Revenue Code of 1986 is amended by adding at 2
35	35	the end the following new section: 3
36	36	‘‘SEC. 6434. ELIGIBLE INDELIBLY DYED DIESEL FUEL OR 4
37	37	KEROSENE. 5
38	38	‘‘(a) I
39	39	NGENERAL.—In the case of a person which 6
40	40	establishes to the satisfaction of the Secretary that such 7
41	41	person removed from a terminal eligible indelibly dyed die-8
42	42	sel fuel or kerosene, the Secretary shall pay to such person 9
43	43	an amount (without interest) equal to the tax described 10
44	44	in subsection (b)(1) with respect to such eligible indelibly 11
45	45	dyed diesel fuel or kerosene. 12
46	46	‘‘(b) E
47	47	LIGIBLEINDELIBLYDYEDDIESELFUEL OR 13
48	48	K
49	49	EROSENEDEFINED.—For purposes of this section, the 14
50	50	term ‘eligible indelibly dyed diesel fuel or kerosene’ means 15
51	51	diesel fuel or kerosene— 16
52	52	‘‘(1) with respect to which a tax under section 17
53	53	4081 was previously paid (and not credited or re-18
54	54	funded), and 19
55	55	‘‘(2) which is exempt from taxation under sec-20
56	56	tion 4082(a). 21
57	57	‘‘(c) T
58	58	REATMENT OF PAYMENTS.—For purposes of 22
59	59	section 1324 of title 31, United States Code, the payments 23
60	60	under subsection (a) shall be treated in the same manner 24
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63	63	•HR 2146 IH
64	64	as a refund due from a credit provision referred to in sub-1
65	65	section (b)(2) of such section.’’. 2
66	66	(b) C
67	67	ONFORMINGAMENDMENTS.— 3
68	68	(1) Section 6206 of such Code is amended— 4
69	69	(A) by striking ‘‘or 6427’’ each place it ap-5
70	70	pears and inserting ‘‘6427, or 6434’’, and 6
71	71	(B) by striking ‘‘6420 and 6421’’ and in-7
72	72	serting ‘‘6420, 6421, and 6434’’. 8
73	73	(2) Section 6430 of such Code is amended— 9
74	74	(A) by striking ‘‘or’’ at the end of para-10
75	75	graph (2), by striking the period at the end of 11
76	76	paragraph (3) and inserting ‘‘, or’’, and by add-12
77	77	ing at the end the following new paragraph: 13
78	78	‘‘(4) with respect to which payment is made 14
79	79	under section 6434.’’. 15
80	80	(3) Section 6675 of such Code is amended— 16
81	81	(A) in subsection (a), by striking ‘‘or 6427 17
82	82	(relating to fuels not used for taxable pur-18
83	83	poses)’’ and inserting ‘‘6427 (relating to fuels 19
84	84	not used for taxable purposes), or 6434 (relat-20
85	85	ing to eligible indelibly dyed diesel fuel or ker-21
86	86	osene)’’, and 22
87	87	(B) in subsection (b)(1), by striking ‘‘or 23
88	88	6427’’ and inserting ‘‘6427, or 6434’’. 24
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91	91	•HR 2146 IH
92	92	(4) The table of sections for subchapter B of 1
93	93	chapter 65 of such Code is amended by adding at 2
94	94	the end the following new item: 3
95	95	‘‘Sec. 6434. Eligible indelibly dyed diesel fuel or kerosene.’’.
96	96	(c) EFFECTIVEDATE.—The amendments made by 4
97	97	this section shall apply to eligible indelibly dyed diesel fuel 5
98	98	or kerosene (as defined in section 6434(b) of the Internal 6
99	99	Revenue Code of 1986, as added by this section) removed 7
100	100	on or after the date that is 180 days after the date of 8
101	101	the enactment of this Act. 9
102	102	Æ
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