[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2357 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 2357

To amend the Internal Revenue Code of 1986 to correct a technical error 
          in the expiration date for refunds on alcohol fuels.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 19, 1995

 Mr. Johnson of South Dakota 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 correct a technical error 
          in the expiration date for refunds on alcohol fuels.

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

SECTION 1. CORRECTION OF TECHNICAL ERROR IN EXPIRATION DATE FOR REFUNDS 
              ON ALCOHOL FUELS.

    (a) In General.--Paragraph (4) of section 6427(f) of the Internal 
Revenue Code of 1986 (relating to gasoline, diesel fuel, and aviation 
fuel used to produce certain alcohol fuels) is amended by striking 
``September 30, 1995'' and inserting ``September 30, 2000''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to mixtures sold or used after September 30, 1995.
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