S 1111 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.
To amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.
Summary
This bill amends the Internal Revenue Code to establish a new tax payment provision for diesel fuel and kerosene that has been indelibly dyed. The bill allows the Secretary of the Treasury to make payments to individuals who remove eligible dyed fuel from a terminal, equal to the federal excise tax previously paid on that fuel. The provision applies to dyed fuel that was taxed but is exempt from taxation, and becomes effective 180 days after enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Johnson, Ron [R-WI] (R-WI)
1 cosponsor
- Sen. Baldwin, Tammy [D-WI] (D-WI)
Actions (2)
- Mar 25, 2025 Read twice and referred to the Committee on Finance. · senate
- Mar 25, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
March 25, 2025
Mr. Johnson (for himself and Ms. Baldwin) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. PAYMENT TO CERTAIN INDIVIDUALS WHO DYE FUEL.
(a) In General.—Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“SEC. 6434. DYED FUEL.
“(a) In General.—If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
“(b) Requirements.—
“(1) In general.—A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
“(2) Eligible indelibly dyed diesel fuel or kerosene defined.—The term ‘eligible indelibly dyed diesel fuel or kerosene’ means diesel fuel or kerosene—
“(A) with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
“(B) which is exempt from taxation under section 4082(a).
“(c) Cross Reference.—For civil penalty for excessive claims under this section, see section 6675.”.
(b) Conforming Amendments.—
(1) Section 6206 of the Internal Revenue Code of 1986 is amended—
(A) by striking “or 6427” each place it appears and inserting “6427, or 6434”; and
(B) by striking “6420 and 6421” and inserting “6420, 6421, and 6434”.
(2) Section 6430 of such Code is amended—
(A) by striking “or” at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting “, or”, and by adding at the end the following new paragraph:
“(4) which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6434.”.
(3) Section 6675 of such Code is amended—
(A) in subsection (a), by striking “or 6427 (relating to fuels not used for taxable purposes)” and inserting “6427 (relating to fuels not used for taxable purposes), or 6434 (relating to eligible indelibly dyed fuel)”; and
(B) in subsection (b)(1), by striking “6421, or 6427,” and inserting “6421, 6427, or 6434,”.
(4) The table of sections for subchapter B of chapter 65 of such Code is amended by adding at the end the following new item:
“Sec. 6434. Dyed fuel.”.
(c) Effective Date.—The amendments made by this section shall apply to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after the date of the enactment of this section. <all>
Comments