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A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

USA119th CongressS-1111| Senate 
| Updated: 3/25/2025
Ron Johnson

Ron Johnson

Republican Senator

Wisconsin

Cosponsors (1)
Tammy Baldwin (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill proposes to amend the Internal Revenue Code of 1986 by adding a new section, 6434, which establishes a payment mechanism for certain individuals who dye fuel. Under this new provision, the Secretary of the Treasury is mandated to pay an amount, without interest, equal to the tax previously paid on diesel fuel or kerosene. This payment is contingent upon the person satisfying specific requirements related to the fuel. To qualify for this payment, a person must remove eligible indelibly dyed diesel fuel or kerosene from a terminal. This "eligible" fuel is specifically defined as diesel fuel or kerosene on which a tax under section 4081 was previously paid and not refunded, and which is subsequently exempt from taxation under section 4082(a). The bill also includes several conforming amendments to other sections of the Internal Revenue Code, such as 6206, 6430, and 6675, to integrate this new payment provision. These amendments, along with the new section, will apply to eligible indelibly dyed fuel removed on or after 180 days following the date of enactment.
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Timeline

Bill from Previous Congress

S 117-2877
A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

Bill from Previous Congress

S 118-1692
A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.
Mar 25, 2025
Introduced in Senate
Mar 25, 2025
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 117-2877
    A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.


  • Bill from Previous Congress

    S 118-1692
    A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.


  • March 25, 2025
    Introduced in Senate


  • March 25, 2025
    Read twice and referred to the Committee on Finance.

Taxation

A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

USA119th CongressS-1111| Senate 
| Updated: 3/25/2025
This bill proposes to amend the Internal Revenue Code of 1986 by adding a new section, 6434, which establishes a payment mechanism for certain individuals who dye fuel. Under this new provision, the Secretary of the Treasury is mandated to pay an amount, without interest, equal to the tax previously paid on diesel fuel or kerosene. This payment is contingent upon the person satisfying specific requirements related to the fuel. To qualify for this payment, a person must remove eligible indelibly dyed diesel fuel or kerosene from a terminal. This "eligible" fuel is specifically defined as diesel fuel or kerosene on which a tax under section 4081 was previously paid and not refunded, and which is subsequently exempt from taxation under section 4082(a). The bill also includes several conforming amendments to other sections of the Internal Revenue Code, such as 6206, 6430, and 6675, to integrate this new payment provision. These amendments, along with the new section, will apply to eligible indelibly dyed fuel removed on or after 180 days following the date of enactment.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

S 117-2877
A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

Bill from Previous Congress

S 118-1692
A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.
Mar 25, 2025
Introduced in Senate
Mar 25, 2025
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 117-2877
    A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.


  • Bill from Previous Congress

    S 118-1692
    A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.


  • March 25, 2025
    Introduced in Senate


  • March 25, 2025
    Read twice and referred to the Committee on Finance.
Ron Johnson

Ron Johnson

Republican Senator

Wisconsin

Cosponsors (1)
Tammy Baldwin (Democratic)

Finance Committee

Taxation

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted