H.R. 3989 (100th): A bill to amend the Internal Revenue Code of 1986 to allow State and local governments to purchase gasoline tax-free and to allow farmers and certain oil and gas drillers to purchase diesel fuel tax-free.

Introduced:
Feb 24, 1988 (100th Congress, 1987–1988)
Sponsor:
Rep. James “Jim” Inhofe [R-OK1]
Status:
Died (Referred to Committee)

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 24, 1988, in a previous session of Congress, but was not enacted.

Progress
Introduced Feb 24, 1988
Cosponsors
none
Committees

House Ways and Means

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

Summary

No summaries available.

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.

2/24/1988--Introduced.
Amends the Internal Revenue Code to exempt from the gasoline excise tax any sale of gasoline to a State or local government (or to a purchaser for resale to such government) for its exclusive use. Prohibits 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.) Prohibits imposition of the excise tax on the sale of diesel fuel to any purchaser (or purchaser for resale to a second purchaser) for use in the drilling of an oil or gas well.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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