I
119THCONGRESS
1
STSESSION H. R. 2146
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
MARCH14, 2025
Ms. M
OOREof Wisconsin (for herself, Mr. WIED, Mr. STEIL, Mr. POCAN, Mr.
V
ANORDEN, Mr. FITZGERALD, Mr. GROTHMAN, Mr. TIFFANY, and Ms.
V
ANDUYNE) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
refunds with respect to certain dyed fuels that are ex-
empt from tax and with respect to which tax was pre-
viously paid.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. REFUNDS WITH RESPECT TO CERTAIN DYED 3
FUELS THAT ARE EXEMPT FROM TAX AND 4
WITH RESPECT TO WHICH TAX WAS PRE-5
VIOUSLY PAID. 6
(a) I
NGENERAL.— 7
VerDate Sep 11 2014 21:36 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2146.IH H2146
kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
•HR 2146 IH
(a) INGENERAL.—Subchapter B of chapter 65 of the 1
Internal Revenue Code of 1986 is amended by adding at 2
the end the following new section: 3
‘‘SEC. 6434. ELIGIBLE INDELIBLY DYED DIESEL FUEL OR 4
KEROSENE. 5
‘‘(a) I
NGENERAL.—In the case of a person which 6
establishes to the satisfaction of the Secretary that such 7
person removed from a terminal eligible indelibly dyed die-8
sel fuel or kerosene, the Secretary shall pay to such person 9
an amount (without interest) equal to the tax described 10
in subsection (b)(1) with respect to such eligible indelibly 11
dyed diesel fuel or kerosene. 12
‘‘(b) E
LIGIBLEINDELIBLYDYEDDIESELFUEL OR 13
K
EROSENEDEFINED.—For purposes of this section, the 14
term ‘eligible indelibly dyed diesel fuel or kerosene’ means 15
diesel fuel or kerosene— 16
‘‘(1) with respect to which a tax under section 17
4081 was previously paid (and not credited or re-18
funded), and 19
‘‘(2) which is exempt from taxation under sec-20
tion 4082(a). 21
‘‘(c) T
REATMENT OF PAYMENTS.—For purposes of 22
section 1324 of title 31, United States Code, the payments 23
under subsection (a) shall be treated in the same manner 24
VerDate Sep 11 2014 21:36 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2146.IH H2146
kjohnson on DSK7ZCZBW3PROD with $$_JOB 3
•HR 2146 IH
as a refund due from a credit provision referred to in sub-1
section (b)(2) of such section.’’. 2
(b) C
ONFORMINGAMENDMENTS.— 3
(1) Section 6206 of such Code is amended— 4
(A) by striking ‘‘or 6427’’ each place it ap-5
pears and inserting ‘‘6427, or 6434’’, and 6
(B) by striking ‘‘6420 and 6421’’ and in-7
serting ‘‘6420, 6421, and 6434’’. 8
(2) Section 6430 of such Code is amended— 9
(A) by striking ‘‘or’’ at the end of para-10
graph (2), by striking the period at the end of 11
paragraph (3) and inserting ‘‘, or’’, and by add-12
ing at the end the following new paragraph: 13
‘‘(4) with respect to which payment is made 14
under section 6434.’’. 15
(3) Section 6675 of such Code is amended— 16
(A) in subsection (a), by striking ‘‘or 6427 17
(relating to fuels not used for taxable pur-18
poses)’’ and inserting ‘‘6427 (relating to fuels 19
not used for taxable purposes), or 6434 (relat-20
ing to eligible indelibly dyed diesel fuel or ker-21
osene)’’, and 22
(B) in subsection (b)(1), by striking ‘‘or 23
6427’’ and inserting ‘‘6427, or 6434’’. 24
VerDate Sep 11 2014 21:36 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2146.IH H2146
kjohnson on DSK7ZCZBW3PROD with $$_JOB 4
•HR 2146 IH
(4) The table of sections for subchapter B of 1
chapter 65 of such Code is amended by adding at 2
the end the following new item: 3
‘‘Sec. 6434. Eligible indelibly dyed diesel fuel or kerosene.’’.
(c) EFFECTIVEDATE.—The amendments made by 4
this section shall apply to eligible indelibly dyed diesel fuel 5
or kerosene (as defined in section 6434(b) of the Internal 6
Revenue Code of 1986, as added by this section) removed 7
on or after the date that is 180 days after the date of 8
the enactment of this Act. 9
Æ
VerDate Sep 11 2014 21:36 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H2146.IH H2146
kjohnson on DSK7ZCZBW3PROD with $$_JOB