A bill to amend the Internal Revenue Code of 1986 to exempt diesel fuel destined for use on a farm for farming purposes from taxation at the wholesale level.

openUnited States· United States Congress· EN

Introduced

28 January 1988

Last action

—

Status

Provisions of Measure Incorporated Into H.R.4333.

Summary

Amends the Internal Revenue Code to declare the excise tax on diesel fuel inapplicable in connection with sales of the fuel 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.)

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Documents

1 official file

Introduced in House
summary · EN · 28 January 1988
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/3881
Open data entity: https://api.congress.gov/v3/bill/100/hr/3881