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United States · Bill · HR

H.R. 4175 (100th)

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

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

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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. (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

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