S. 2075 (100th): A bill to amend the Internal Revenue Code of 1986 to permit tax free purchases of certain fuels, including purchases by farmers.

Feb 19, 1988 (100th Congress, 1987–1988)
Died (Referred to Committee)
Thomas “Tom” Daschle
Senator from South Dakota
Related Bills
H.R. 4151 (identical)

Referred to Committee
Last Action: Mar 15, 1988


This bill was introduced on February 19, 1988, in a previous session of Congress, but was not enacted.

Introduced Feb 19, 1988
Referred to Committee Feb 19, 1988

No summaries available.

21 cosponsors (17D, 4R) (show)

Senate Finance

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

Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

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The bill’s title was written by its sponsor.

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.

Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations exempting the following from the excise tax on diesel and aviation fuels:
(1) diesel fuel for use in a diesel-powered train (to the extent of 15 cents per gallon);
(2) aviation fuel for use in commercial aviation;
(3) fuel used other than as motor fuel;
(4) fuel for use by a State or local government; and
(5) fuel for use on a farm for farming purposes.
(Under current law, the Secretary is authorized to issue such regulations with respect to all but the last item.
Although fuel sold for farm use is already tax-exempt, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund.)

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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