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United States · Bill · HR

H.R. 5364 (96th)

A bill to provide a tax exemption for the sale of gasoline mixed with alcohol or for use in producing a mixture with alcohol, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

21 September 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to provide that the exemption from excise tax on gasoline mixed with alcohol shall be equal to ten percent for each one percent, up to ten percent, of alcohol in such mixture. Makes such exemption permanent. Directs the Secretary of the Treasury to issue regulations permitting gasoline or kerosene to be used to denature alcohol produced for fuel purposes. Authorizes appropriations to reimburse the Highway Trust Fund for any loss of revenue resulting from the exemption provided by this Act.

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Documents

1 official file

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