Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2932 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2932
5	5	To amend the Internal Revenue Code of 1986 to establish a tax credit
6	6	for the production of aviation gasoline that is free of tetra-ethyl-lead.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	APRIL17, 2025
9	9	Mr. G
10	10	ARCIAof California (for himself and Mr. OBERNOLTE) introduced the
11	11	following bill; which was referred to the Committee on Ways and Means
12	12	A BILL
13	13	To amend the Internal Revenue Code of 1986 to establish
14	14	a tax credit for the production of aviation gasoline that
15	15	is free of tetra-ethyl-lead.
16	16	Be it enacted by the Senate and House of Representa-1
17	17	tives of the United States of America in Congress assembled, 2
18	18	SECTION 1. SHORT TITLE. 3
19	19	This Act may be cited as the ‘‘Cutting Lead Exposure 4
20	20	and Aviation Relief Skies Act’’ or the ‘‘CLEAR Skies 5
21	21	Act’’. 6
22	22	SEC. 2. AVIATION GASOLINE PRODUCTION CREDIT. 7
23	23	(a) I
24	24	NGENERAL.—Subpart D of part IV of sub-8
25	25	chapter A of chapter 1 of the Internal Revenue Code of 9
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29	29	1986 is amended by adding at the end the following new 1
30	30	section: 2
31	31	‘‘SEC. 45BB. AVIATION GASOLINE PRODUCTION CREDIT. 3
32	32	‘‘(a) A
33	33	MOUNT OFCREDIT.— 4
34	34	‘‘(1) I
35	35	N GENERAL.—For purposes of section 38, 5
36	36	the aviation gasoline production credit determined 6
37	37	under this section for the taxable year is an amount 7
38	38	equal to the product of— 8
39	39	‘‘(A) the number of gallons of qualified 9
40	40	aviation gasoline produced by the taxpayer and 10
41	41	sold by the taxpayer in the manner described in 11
42	42	paragraph (5) during the taxable year, multi-12
43	43	plied by 13
44	44	‘‘(B) the applicable amount with respect to 14
45	45	such gasoline. 15
46	46	‘‘(2) A
47	47	PPLICABLE AMOUNT .—The applicable 16
48	48	amount under this paragraph is equal to— 17
49	49	‘‘(A) in the case of qualified aviation gaso-18
50	50	line sold during calendar year 2026, $1.25, 19
51	51	‘‘(B) in the case of qualified aviation gaso-20
52	52	line sold during calendar year 2027, $1.20, 21
53	53	‘‘(C) in the case of qualified aviation gaso-22
54	54	line sold during calendar year 2028, $1.15, 23
55	55	‘‘(D) in the case of qualified aviation gaso-24
56	56	line sold during calendar year 2029, $1.10, and 25
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60	60	‘‘(E) in the case of qualified aviation gaso-1
61	61	line sold during calendar year 2030, $1.05. 2
62	62	‘‘(3) Q
63	63	UALIFIED AVIATION GASOLINE .—For 3
64	64	purposes of this section, the term ‘qualified aviation 4
65	65	gasoline’ means aviation gasoline— 5
66	66	‘‘(A) which is— 6
67	67	‘‘(i) defined in section 436.101 of title 7
68	68	10, Code of Federal Regulations, 8
69	69	‘‘(ii) free from tetra-ethyl-lead, and 9
70	70	‘‘(iii) produced by the taxpayer in the 10
71	71	United States, 11
72	72	‘‘(B) which meets the requirements of any 12
73	73	aviation fuel standards promulgated pursuant 13
74	74	to section 44714 of title 49, United States 14
75	75	Code, and 15
76	76	‘‘(C) the transfer of which to the fuel tank 16
77	77	of an aircraft occurs in the United States. 17
78	78	‘‘(4) S
79	79	ALE.—For purposes of paragraph (1), 18
80	80	the qualified aviation gasoline is sold in a manner 19
81	81	described in this paragraph if such gasoline is sold 20
82	82	by the taxpayer to an unrelated person— 21
83	83	‘‘(A) for use by such person in a trade or 22
84	84	business, or 23
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87	87	•HR 2932 IH
88	88	‘‘(B) who sells such fuel at retail to an-1
89	89	other person and places such fuel in the fuel 2
90	90	tank of such other person. 3
91	91	‘‘(b) R
92	92	EGISTRATION OFQUALIFIEDAVIATIONGASO-4
93	93	LINEPRODUCERS.—No credit shall be allowed under this 5
94	94	section with respect to any aviation gasoline unless the 6
95	95	producer of such fuel— 7
96	96	‘‘(1) is registered with the Secretary under sec-8
97	97	tion 4101, and 9
98	98	‘‘(2) provides certification (in such form or 10
99	99	manner as the Secretary shall prescribe after con-11
100	100	sultation with the Secretary of Transportation) dem-12
101	101	onstrating that such gasoline is qualified aviation 13
102	102	gasoline. 14
103	103	‘‘(c) R
104	104	EGULATIONS AND GUIDANCE.—Not later than 15
105	105	180 days after the date of the enactment of this section, 16
106	106	the Secretary shall, after consultation with the Secretary 17
107	107	of Transportation, prescribe such regulations and guid-18
108	108	ance as are necessary to carry out the purposes of this 19
109	109	section. 20
110	110	‘‘(d) T
111	111	ERMINATION.—This section shall not apply to 21
112	112	any sale after December 31, 2030.’’. 22
113	113	(b) C
114	114	REDITMADEPART OFGENERALBUSINESS 23
115	115	C
116	116	REDIT.—Section 38(b) of such Code is amended by strik-24
117	117	ing ‘‘plus’’ at the end of paragraph (40), by striking the 25
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120	120	•HR 2932 IH
121	121	period at the end of paragraph (41) and inserting ‘‘, plus’’, 1
122	122	and by inserting after paragraph (41) the following new 2
123	123	paragraph: 3
124	124	‘‘(42) the aviation gasoline production credit 4
125	125	determined under section 45BB.’’. 5
126	126	(c) C
127	127	ERTIFICATION OF PRODUCERS.—Section 6
128	128	4101(a)(1) of such Code is amended by striking ‘‘and 7
129	129	every person producing second generation biofuel (as de-8
130	130	fined in section 40(b)(6)(E))’’ and inserting ‘‘every person 9
131	131	producing second generation biofuel (as defined in section 10
132	132	40(b)(6)(E)), and every person producing qualified avia-11
133	133	tion gasoline (as defined in section 45BB(a)(4))’’. 12
134	134	(d) Q
135	135	UALIFIEDAVIATIONGASOLINETAXED ASAVIA-13
136	136	TIONGASOLINE.—Section 4081(a)(2)(A)(ii) of such Code 14
137	137	is amended by inserting ‘‘(including qualified aviation gas-15
138	138	oline as defined in section 45BB(a)(4))’’ after ‘‘aviation 16
139	139	gasoline’’. 17
140	140	(e) C
141	141	LERICALAMENDMENT.—The table of sections 18
142	142	for subpart D of subchapter A of chapter 1 of such Code 19
143	143	is amended by inserting after the item relating to section 20
144	144	45AA the following new item: 21
145	145	‘‘Sec. 45BB. Aviation gasoline credit.’’.
146	146	(f) EFFECTIVEDATE.—The amendments made by 22
147	147	this section shall apply to fuel sold or used after December 23
148	148	31, 2025. 24
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152	152	SEC. 3. GAO STUDY. 1
153	153	(a) S
154	154	TUDY.—The Comptroller General of the United 2
155	155	States shall carry out a study relating to the price of un-3
156	156	leaded aviation gas, including— 4
157	157	(1) the price differential of leaded aviation gas 5
158	158	at the consumer point of sale as compared with un-6
159	159	leaded aviation gas, including unleaded aviation gas 7
160	160	at different octane levels, 8
161	161	(2) the major drivers of the price differential 9
162	162	between leaded and unleaded gas, including research 10
163	163	and development, refining, transportation and deliv-11
164	164	ery and storage, 12
165	165	(3) whether the aviation gasoline credit under 13
166	166	section 45BB of the Internal Revenue Code of 1986 14
167	167	(as added by section 1) results in cost savings that 15
168	168	are passed along to the end-user consumer, 16
169	169	(4) recommendations, if any, for changes to 17
170	170	such credit to ensure the highest amount of cost sav-18
171	171	ings is passed along to the end-user consumer, and 19
172	172	(5) the amount and percentage of unleaded 20
173	173	aviation gas in the overall aviation gas market and 21
174	174	future market projections for such amount and per-22
175	175	centage. 23
176	176	(b) R
177	177	EPORT.—Not later than one year after the date 24
178	178	of the enactment of this Act, the Comptroller General of 25
179	179	the United States shall issue a report to Congress describ-26
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183	183	ing the findings and determinations made in carrying out 1
184	184	the study required under subsection (a). 2
185	185	Æ
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