HR2146119th CongressWALLET

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.

Sponsored By: Representative Moore (WI)

Introduced

Summary

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.

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax refunds for dyed fuel distributors

If enacted, some fuel distributors could get back fuel excise tax they already paid. You would need to show you removed eligible dyed diesel or kerosene from a terminal. The fuel must be tax‑exempt under federal dyed‑fuel rules and the 4081 tax was already paid. The refund would equal the tax paid and would not include interest. It would apply to eligible fuel removed starting 180 days after enactment. The IRS would process the payment like other tax refunds.

Sponsors & CoSponsors

Sponsor

Moore (WI)

WI • D

Cosponsors

  • Wied

    WI • R

    Sponsored 3/14/2025

  • Steil

    WI • R

    Sponsored 3/14/2025

  • Pocan

    WI • D

    Sponsored 3/14/2025

  • Van Orden

    WI • R

    Sponsored 3/14/2025

  • Fitzgerald

    WI • R

    Sponsored 3/14/2025

  • Grothman

    WI • R

    Sponsored 3/14/2025

  • Tiffany

    WI • R

    Sponsored 3/14/2025

  • Van Duyne

    TX • R

    Sponsored 3/14/2025

Roll Call Votes

No roll call votes available for this bill.

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