Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 3844 (100th)

Farmer Fuel Tax Relief Act

openUnited States· United States Congress· EN

Introduced

25 January 1988

Last action

10 November 1988 · Committee

Status

Provisions of Measure Incorporated Into H.R.4333.

Sponsors

Rep. Daub, Hal [R-NE-2], Sen. Dorgan, Byron L. [D-ND], Rep. Lightfoot, Jim [R-IA-3], Sen. Lott, Trent [R-MS], Rep. Madigan, Edward R. [R-IL-15], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Penny, Timothy J. [D-MN-1], Rep. Stallings, Richard H. [D-ID-2], Rep. Duncan, John J. [R-TN-2], Rep. Tauke, Thomas Joseph [R-IA-2], Sen. Roberts, Pat [R-KS], Rep. Bereuter, Doug [R-NE-1], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. Hefley, Joel [R-CO-5], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Obey, David R. [D-WI-7], Sen. Durbin, Richard J. [D-IL], Rep. Thomas, Lindsay [D-GA-1], Rep. Traxler, Bob [D-MI-8], Rep. Bevill, Tom [D-AL-4], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Lewis, Thomas F. [R-FL-12], Rep. Moody, Jim [D-WI-5], Rep. Robinson, Tommy F. [D-AR-2], Rep. Hansen, James V. [R-UT-1], Rep. Slattery, Jim [D-KS-2], Rep. Gekas, George W. [R-PA-17], Rep. McEwen, Bob [R-OH-6], Rep. Michel, Robert H. [R-IL-18], Rep. Chapman, Jim [D-TX-1], Rep. Dowdy, Wayne [D-MS-4], Rep. Gunderson, Steve [R-WI-3], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. English, Glenn [D-OK-6], Rep. Thomas, William M. [R-CA-21], Rep. Burton, Dan [R-IN-5], Rep. Nielson, Howard C. [R-UT-3], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Hammerschmidt, John P. [R-AR-3], Rep. Grandy, Fred [R-IA-6], Rep. Leach, James A. [R-IA-2], Rep. Sweeney, David McCann [R-TX-14], Rep. Davis, Robert W. [R-MI-11], Rep. Henry, Paul B. [R-MI-5], Rep. Rogers, Harold [R-KY-5], Rep. Chappell, Bill, Jr. [D-FL-4], Rep. Lukens, Donald E. [R-OH-8]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

Summary

Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 25 January 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 25 January 1988

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  3. 25 January 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 10 November 1988

    Committee

    Provisions of Measure Incorporated Into H.R.4333.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 100 sponsors and actors.

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.