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.

Creates a refundable payment to repay motor fuel tax paid on certain indelibly dyed diesel and kerosene. This bill would add new Section 6434 to the Internal Revenue Code so taxpayers can recover the section 4081(b)(1) tax they previously paid on dyed diesel or kerosene that is exempt under section 4082(a) when the fuel was removed from a terminal. Payments would be made without interest. The bill also makes conforming changes to sections 6206, 6430, and 6675 and applies to fuel removed on or after 180 days after enactment.