H. R. 4001
IN THE HOUSE OF REPRESENTATIVES
October 6, 2005
Mr. Otter introduced the following bill; which was referred to the Committee on Ways and Means
To temporarily waive the restriction on highway use in applying the tax exemption for diesel fuel used on a farm for farming purposes.
Temporary waiver of restriction on highway use in applying exemption for diesel fuel used on a farm for farming purposes
For purposes of section 4041(f) of the Internal Revenue Code of 1986, a liquid shall not fail to be treated as used on a farm for farming purposes solely because such fuel is used by a farmer in a highway use to transport agricultural products from the farm to a processor or buyer of such products.
Period of application
Subsection (a) shall apply to liquids sold or used after the date of the enactment of this Act and before January 1, 2006.