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United States · Bill · S

S. 2075 (100th)

A bill to amend the Internal Revenue Code of 1986 to permit tax free purchases of certain fuels, including purchases by farmers.

referredUnited States· United States Congress· EN

Introduced

19 February 1988

Last action

19 February 1988 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Daschle, Thomas A. [D-SD], Sen. Durenberger, Dave [R-MN], Sen. Roth Jr., William V. [R-DE], Sen. Pryor, David H. [D-AR], Sen. Boren, David L. [D-OK], Sen. Armstrong, William L. [R-CO], Sen. Bumpers, Dale [D-AR], Sen. Exon, J. James [D-NE], Sen. Bingaman, Jeff [D-NM], Sen. Wirth, Timothy [D-CO], Sen. Danforth, John C. [R-MO], Sen. Baucus, Max [D-MT], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Ford, Wendell H. [D-KY], Sen. Harkin, Tom [D-IA], Sen. Levin, Carl [D-MI], Sen. Johnston, J. Bennett [D-LA], Sen. Sasser, Jim [D-TN], Sen. Shelby, Richard C. [R-AL], Sen. DeConcini, Dennis [D-AZ], Sen. Reid, Harry [D-NV], Sen. Biden, Joseph R., Jr. [D-DE]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations exempting the following from the excise tax on diesel and aviation fuels: (1) diesel fuel for use in a diesel-powered train (to the extent of 15 cents per gallon); (2) aviation fuel for use in commercial aviation; (3) fuel used other than as motor fuel; (4) fuel for use by a State or local government; and (5) fuel for use on a farm for farming purposes. (Under current law, the Secretary is authorized to issue such regulations with respect to all but the last item. Although fuel sold for farm use is already tax-exempt, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund.)

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

Timeline

  1. 19 February 1988

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 19 February 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

Sources

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