[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4483 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 4483

To amend the Internal Revenue Code of 1986 to permit registered vendors 
to administer claims for refund of diesel fuel taxes paid on fuel used 
                           in certain buses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 24, 1994

  Mr. Jacobs introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to permit registered vendors 
to administer claims for refund of diesel fuel taxes paid on fuel used 
                           in certain buses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REGISTERED VENDORS TO ADMINISTER CLAIMS FOR REFUND OF DIESEL 
              FUEL TAXES PAID ON FUEL USED IN CERTAIN BUSES.

    (a) In General.--Subparagraph (A) of section 6427(l)(5) of the 
Internal Revenue Code of 1986 (relating to registered vendors to 
administer claims for refund of diesel fuel sold to farmers and State 
and local governments) is amended by striking ``or'' at the end of 
clause (i), by striking the period at the end of clause (ii) and 
inserting ``, or'', and by adding at the end the following new clause:
            ``(iii) as described in subsection (b)(1) (after the 
        application of subsection (b)(3)).''.
    (b) Technical Amendment.--The paragraph heading for paragraph (5) 
of section 6427(l) of such Code is amended by striking ``sold to'' and 
all that follows and inserting ``used by farmers, state and local 
governments, and certain buses.--''.
    (c) Effective Date.--The amendments made by this section shall 
apply to fuel purchased after the date of the enactment of this Act.

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