[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2633 Introduced in Senate (IS)]

  2d Session
                                S. 2633

To amend the Internal Revenue Code of 1986 to allow registered venders 
 to administer claims for refund of kerosene sold for home heating use.


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                   IN THE SENATE OF THE UNITED STATES

             October 14 (legislative day, October 2), 1998

   Mr. Frist 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 registered venders 
 to administer claims for refund of kerosene sold for home heating use.

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

SECTION 1. ALLOWANCE OF REFUND CLAIMS FOR VENDERS OF KEROSENE SOLD FOR 
              HOME HEATING USE.

    (a) In General.--Section 6427(l)(5)(B) of the Internal Revenue Code 
of 1986 (relating to sales of kerosene not for use in motor fuel) 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:
                            ``(iii) for home heating use.''
    (b) Effective Date.--The amendments made by this section shall 
apply to fuel sold after the date of enactment of this Act.
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