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United States · Bill · S

S. 2003 (100th)

A bill to amend the Internal Revenue Code of 1986 to exempt from tax diesel fuel used for farming purposes.

referredUnited States· United States Congress· EN

Introduced

25 January 1988

Last action

25 January 1988 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Gramm, Phil [R-TX], Sen. Domenici, Pete V. [R-NM], Sen. Burdick, Quentin N. [D-ND], Sen. Melcher, John [D-MT], Sen. Nickles, Don [R-OK], Sen. Karnes, David K. [R-NE], Sen. Pressler, Larry [R-SD], Sen. Durenberger, Dave [R-MN], Sen. Lugar, Richard G. [R-IN], Sen. Helms, Jesse [R-NC], Sen. Hecht, Chic [R-NV], Sen. Thurmond, Strom [R-SC], Sen. Fowler, Wyche, Jr. [D-GA], Sen. Quayle, Dan [R-IN], Sen. Sanford, Terry [D-NC], Sen. Bond, Christopher S. [R-MO], Sen. Wallop, Malcolm [R-WY], Sen. Grassley, Chuck [R-IA], Sen. Cochran, Thad [R-MS], Sen. Armstrong, William L. [R-CO], Sen. Breaux, John B. [D-LA], Sen. Kassebaum, Nancy Landon [R-KS], Sen. Wilson, Pete [R-CA], Sen. Warner, John [R-VA], Sen. Hatch, Orrin G. [R-UT], Sen. Boschwitz, Rudy [R-MN], Sen. McConnell, Mitch [R-KY], Sen. Bingaman, Jeff [D-NM], Sen. McClure, James A. [R-ID], Sen. Garn, E. J. (Jake) [R-UT], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Heflin, Howell [D-AL], Sen. Nunn, Sam [D-GA], Sen. Trible, Paul S., Jr. [R-VA], Sen. Simpson, Alan K. [R-WY], Sen. D'Amato, Alfonse [R-NY], Sen. Hollings, Ernest F. [D-SC], Sen. Cohen, William S. [R-ME]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Declares the tax inapplicable in connection with sales of these fuels 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.)

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 25 January 1988

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 25 January 1988

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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