H.R. 3881 (100th): A bill to amend the Internal Revenue Code of 1986 to exempt diesel fuel destined for use on a farm for farming purposes from taxation at the wholesale level.

Introduced:
Jan 28, 1988 (100th Congress, 1987–1988)
Sponsor:
Rep. Virginia Smith [R-NE3]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


1/28/1988--Introduced.
Amends the Internal Revenue Code to declare the excise tax on diesel fuel inapplicable in connection with sales of the fuel for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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