To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2146 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2146 To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 14, 2025 Ms. Moore of Wisconsin (for herself, Mr. Wied, Mr. Steil, Mr. Pocan, Mr. Van Orden, Mr. Fitzgerald, Mr. Grothman, Mr. Tiffany, and Ms. Van Duyne) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. REFUNDS WITH RESPECT TO CERTAIN DYED FUELS THAT ARE EXEMPT FROM TAX AND WITH RESPECT TO WHICH TAX WAS PREVIOUSLY PAID. (a) In General.-- (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6434. ELIGIBLE INDELIBLY DYED DIESEL FUEL OR KEROSENE. ``(a) In General.--In the case of a person which establishes to the satisfaction of the Secretary that such person removed from a terminal eligible indelibly dyed diesel fuel or kerosene, the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(1) with respect to such eligible indelibly dyed diesel fuel or kerosene. ``(b) Eligible Indelibly Dyed Diesel Fuel or Kerosene Defined.--For purposes of this section, the term `eligible indelibly dyed diesel fuel or kerosene' means diesel fuel or kerosene-- ``(1) with respect to which a tax under s