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United States · Bill · HR

H.R. 4172 (100th)

A bill to amend the Internal Revenue Code of 1986 to permit tax-free purchases of certain fuels by farmers and waterway business users.

openUnited States· United States Congress· EN

Introduced

16 March 1988

Last action

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Status

Provisions of Measure Incorporated Into H.R.4333.

Sponsors

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Subjects

Discovery layer

Source updated

7 February 2024

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: (1) on a farm for farming purposes; or (2) in a vessel in commercial waterway transportation.

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Documents

1 official file

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Sources

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