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United States · Bill · HR

H.R. 3866 (100th)

A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm or for other off-highway uses.

openUnited States· United States Congress· EN

Introduced

27 January 1988

Last action

10 November 1988 · Committee

Status

Provisions of Measure Incorporated Into H.R.4333.

Sponsors

Rep. de la Garza, E. [D-TX-15], Rep. Madigan, Edward R. [R-IL-21], Rep. Jones, Walter B. [D-NC-1], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Carper, Thomas R. [D-DE-At Large], Rep. Volkmer, Harold L. [D-MO-9], Rep. Stenholm, Charles W. [D-TX-17], Rep. Jones, Ed [D-TN-7], Rep. Bustamante, Albert G. [D-TX-23], Rep. Ortiz, Solomon P. [D-TX-27], Rep. Rose, Charlie [D-NC-7], Rep. Applegate, Douglas [D-OH-18], Rep. Tauzin, W. J. (Billy) [D-LA-3], Rep. McCloskey, Frank [D-IN-8], Rep. Slattery, Jim [D-KS-2], Rep. Murtha, John P. [D-PA-12], Rep. Leath, Marvin [D-TX-11], Rep. Huckaby, Thomas J. (Jerry) [D-LA-5], Rep. Bonker, Don [D-WA-3], Rep. Darden, George (Buddy) [D-GA-7], Rep. Neal, Stephen L. [D-NC-5], Rep. Skelton, Ike [D-MO-4], Rep. Clarke, James McC. [D-NC-11], Rep. Chappell, Bill, Jr. [D-FL-4], Rep. Coleman, Ronald D. [D-TX-16], Rep. Traficant, James A., Jr. [D-OH-17], Rep. Wylie, Chalmers P. [R-OH-15], Rep. Swift, Al [D-WA-2], DAVID PRICE, Rep. Dyson, Roy [D-MD-1], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Murphy, Austin J. [D-PA-22], Rep. Hammerschmidt, John P. [R-AR-3], JAMES COOPER, Rep. Carr, Bob [D-MI-6], Rep. Staggers, Harley O., Jr. [D-WV-2], Rep. Evans, Lane [D-IL-17], Rep. Craig, Larry E. [R-ID-1], Rep. Brooks, Jack B. [D-TX-9], Rep. Hamilton, Lee H. [D-IN-9]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (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.)

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

Timeline

  1. 27 January 1988

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 27 January 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 27 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

Sponsors

Related records

Sources

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