H.R. 3985 (100th): Farmer Fuel Tax Relief Act

Introduced:
Feb 22, 1988 (100th Congress, 1987–1988)
Sponsor:
Rep. Jamie Whitten [D-MS1]
Status:
Died (Referred to Committee)
See Instead:

H.R. 4129 (same title)
Referred to Committee — Mar 10, 1988

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

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Status

This bill was introduced on February 22, 1988, in a previous session of Congress, but was not enacted.

Progress
Introduced Feb 22, 1988
Cosponsors
none
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Full Title

A bill to amend the Internal Revenue Code of 1986 to permit farmers to purchase tax free certain fuels for farm use, and for other purposes.

Summary

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Text

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Primary Source

View on THOMAS (The Library of Congress)

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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.

2/22/1988--Introduced.
Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) 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.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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