H.R. 3990 (100th): Fuels Excise Tax Equity Act of 1988

Feb 24, 1988 (100th Congress, 1987–1988)
Died (Referred to Committee)
William “Bill” Alexander Jr.
Representative for Arkansas's 1st congressional district
Related Bills
H.R. 4333 (Related)
Technical and Miscellaneous Revenue Act of 1988

Signed by the President
Nov 10, 1988


This bill was introduced on February 24, 1988, in a previous session of Congress, but was not enacted.

Introduced Feb 24, 1988
Referred to Committee Feb 24, 1988
Full Title

A bill to make more equitable certain provisions of law relating to collection of excise taxes on certain motor fuels, and for other purposes.


No summaries available.


House Ways and Means

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Primary Source

THOMAS.gov (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.

Fuels Excise Tax Equity Act of 1988 - Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels.
Declares the tax inapplicable in connection with sales of these fuels 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.) Exempts from the same excise tax any sale of fuel for exclusive State or local governmental use.
(Under current law, the Secretary of the Treasury is authorized to issue regulations exempting such sales.) 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).

House Republican Conference Summary

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House Democratic Caucus Summary

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