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Senate Bill 2877
117th Congress(2021-2022)
A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.
Introduced
Introduced
Introduced in Senate on Sep 28, 2021
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Text
Introduced in Senate 
Sep 28, 2021
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Introduced in Senate(Sep 28, 2021)
Sep 28, 2021
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 2877 (Introduced-in-Senate)


117th CONGRESS
1st Session
S. 2877


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

IN THE SENATE OF THE UNITED STATES

September 28, 2021

Ms. Baldwin (for herself and Mr. Johnson) 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. 6433. 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 6433”; and

(B) by striking “6420 and 6421” and inserting “6420, 6421, and 6433”.

(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 6433.”.

(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 6433 (relating to eligible indelibly dyed fuel)”; and

(B) in subsection (b)(1), by striking “6421, or 6427,” and inserting “6421, 6427, or 6433,”.

(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. 6433. 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.