A bill to amend the Internal Revenue Code of 1986 to permit tax-free purchases of certain fuels for use in vessels employed in the fisheries and for other off-highway use.

referredUnited States· United States Congress· EN

Introduced

23 March 1988

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to prohibit the imposition of excise tax on the sale of diesel fuel to any purchaser (or purchaser for resale to a second purchaser) for any off-highway business use. (Although fuel sold for many off-highway uses 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 the nontaxable use.)

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 23 March 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/4242
Open data entity: https://api.congress.gov/v3/bill/100/hr/4242