[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 67 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                 H. R. 67

To amend the Internal Revenue Code of 1986 to allow a credit or refund 
   of motor fuel excise taxes on fuel used by the motor of a highway 
  vehicle to operate certain power takeoff equipment on such vehicle.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 1997

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

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow a credit or refund 
   of motor fuel excise taxes on fuel used by the motor of a highway 
  vehicle to operate certain power takeoff equipment on such vehicle.

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

SECTION 1. TREATMENT OF FUEL USED TO OPERATE CERTAIN POWER TAKEOFF 
              EQUIPMENT.

    (a) In General.--Paragraph (2) of section 6421(e) of the Internal 
Revenue Code of 1986 (defining off-highway business use) is amended by 
adding at the end the following new subparagraph:
                    ``(C) Treatment of fuel used to operate power 
                takeoff equipment.--The term `off-highway business use' 
                includes fuel used by the motor which propels the 
                highway vehicle while such motor is operating an 
                accessory unit to power special equipment, but only to 
                the extent the taxpayer substantiates by adequate 
                records or by sufficient evidence corroborating the 
                taxpayer's own statement the amount of fuel use 
                allocable to the operation of such equipment.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act.
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