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I
117TH CONGRESS
1ST SESSION H. R. 3275
To amend the Internal Revenue Code of 1986 to suspend the tax on gasoline
other than aviation gasoline.
IN THE HOUSE OF REPRESENTATIVES
MAY 17, 2021
Ms. HERRELL (for herself, Mr. STEUBE, Mrs. HARSHBARGER, Mr. GOSAR,
Mr. LATURNER, and Mr. OWENS) 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 suspend
the tax on gasoline other than aviation gasoline.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Pausing Unrelenting
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Markups on Petroleum Act of 2021’’ or as the ‘‘PUMP
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Act of 2021’’.
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SEC. 2. GAS TAX HOLIDAY.
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(a) IN GENERAL.—Section 4081(a)(2) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new subparagraph:
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•HR 3275 IH
‘‘(E) GAS TAX HOLIDAY.—
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‘‘(i) IN GENERAL.—In the case of gas-
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oline other than aviation gasoline which is
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removed and sold during the holiday pe-
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riod—
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‘‘(I) subparagraph (A)(i) shall be
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applied by substituting ‘zero cents’ for
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‘18.3 cents’, and
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‘‘(II) subparagraph (B) shall not
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apply.
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‘‘(ii) HOLIDAY
PERIOD.—For pur-
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poses of this subparagraph, the term ‘holi-
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day period’ means the period beginning on
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the date of the enactment of this Act and
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ending on the latest of—
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‘‘(I) the first date after the date
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of the enactment of this Act on which
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the public health emergency declared
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for COVID–19 under section 319 of
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the Public Health Service Act (42
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U.S.C.
247d),
including
renewals
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thereof, is no longer in effect,
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‘‘(II) the first date after the date
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of the enactment of this Act on which
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the public health emergencies declared
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•HR 3275 IH
for COVID–19 by all States, including
1
renewals thereof, are no longer in ef-
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fect, and
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‘‘(III) the date which is 180 days
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after the date of the enactment of this
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Act.
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‘‘(iii) COORDINATION
WITH
TAX
ON
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ALTERNATIVE FUELS, ETC.—For purposes
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of this title, whether fuel is taxable under
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this subsection shall be determined without
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regard to this subparagraph.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to fuel removed and sold after the
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date of the enactment of this Act.
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Æ
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