To amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

I 118TH CONGRESS 1ST SESSION H. R. 3524 To amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes. IN THE HOUSE OF REPRESENTATIVES MAY 18, 2023 Ms. MOORE of Wisconsin (for herself, Ms. VAN DUYNE, Mr. GALLAGHER, Mr. STEIL, Mr. POCAN, Mr. VAN ORDEN, Mr. FITZGERALD, Mr. GROTHMAN, and Mr. TIFFANY) 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 allow for payments to certain individuals who dye fuel, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. PAYMENT TO CERTAIN INDIVIDUALS WHO DYE 3 FUEL. 4 (a) IN GENERAL.—Subchapter B of chapter 65 of the 5 Internal Revenue Code of 1986 is amended by adding at 6 the end the following new subsection: 7 VerDate Sep 11 2014 06:55 Jun 08, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3524.IH H3524 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3524 IH ‘‘SEC. 6433. DYED FUEL. 1 ‘‘(a) IN GENERAL.—If a person establishes to the 2 satisfaction of the Secretary that such person meets the 3 requirements of subsection (b) with respect to diesel fuel 4 or kerosene, then the Secretary shall pay to such person 5 an amount (without interest) equal to the tax described 6 in subsection (b)(2)(A) with respect to such diesel fuel or 7 kerosene. 8 ‘‘(b) REQUIREMENTS.— 9 ‘‘(1) IN GENERAL.—A person meets the re- 10 quirements of this subsection with respect to diesel 11 fuel or kerosene if such person removes from a ter- 12 minal eligible indelibly dyed diesel fuel or kerosene. 13 ‘‘(2) ELIGIBLE INDELIBLY DYED DIESEL FUEL 14 OR KEROSENE DEFINED.—The term ‘eligible indeli- 15 bly dyed diesel fuel or kerosene’ means diesel fuel or 16 kerosene— 17 ‘‘(A) with respect to which a tax under sec- 18 tion 4081 was previously paid (and not credited 19 or refunded), and 20 ‘‘(B) which is exempt from taxation under 21 section 4082(a). 22 ‘‘(c) CROSS REFERENCE.—For civil penalty for ex- 23 cessive claims under this section, see section 6675.’’. 24 (b) CONFORMING AMENDMENTS.— 25 VerDate Sep 11 2014 06:55 Jun 08, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3524.IH H3524 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3524 IH (1) Section 6206 of the Internal Revenue Code 1 of 1986 is amended— 2 (A) by striking ‘‘or 6427’’ each place it ap- 3 pears and inserting ‘‘6427, or 6433’’, and 4 (B) by striking ‘‘6420 and 6421’’ and in- 5 serting ‘‘6420, 6421, and 6433’’. 6 (2) Section 6430 of such Code is amended— 7 (A) by striking ‘‘or’’ at the end of para- 8 graph (2), by striking the period at the end of 9 paragraph (3) and inserting ‘‘or’’, and by add- 10 ing at the end the following new paragraph: 11 ‘‘(4) which are removed as eligible indelibly 12 dyed diesel fuel or kerosene under section 6433.’’. 13 (3) Section 6675 of such Code is amended— 14 (A) in subsection (a), by striking ‘‘or 6427 15 (relating to fuels not used for taxable pur- 16 poses)’’ and inserting ‘‘6427 (relating to fuels 17 not used for taxable purposes), or 6433 (relat- 18 ing to eligible indelibly dyed fuel)’’, and 19 (B) in subsection (b)(1), by striking 20 ‘‘6421, or 6427,’’ and inserting ‘‘6421, 6427, 21 or 6433’’. 22 (4) The table of sections for subchapter B of 23 chapter 65 of such Code is amended by adding at 24 the end the following new item: 25 ‘‘Sec. 6433. Dyed fuel.’’. VerDate Sep 11 2014 06:55 Jun 08, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6211 E:\BILLS\H3524.IH H3524 kjohnson on DSK79L0C42PROD with BILLS 4 •HR 3524 IH (c) EFFECTIVE DATE.—The amendments made by 1 this section shall apply to eligible indelibly dyed diesel fuel 2 or kerosene removed on or after the date that is 180 days 3 after the date of the enactment of this section. 4 Æ VerDate Sep 11 2014 06:55 Jun 08, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H3524.IH H3524 kjohnson on DSK79L0C42PROD with BILLS