[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1383 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1383

To amend the Internal Revenue Code of 1986 to allow registered vendors 
   to administer refunds of Federal excise taxes on kerosene used in 
              unvented heaters for home heating purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 13, 1999

 Mr. Bateman 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 allow registered vendors 
   to administer refunds of Federal excise taxes on kerosene used in 
              unvented heaters for home heating purposes.

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

SECTION 1. VENDOR REFUNDS OF FEDERAL EXCISE TAXES ON KEROSENE USED IN 
              UNVENTED HEATERS FOR HOME HEATING PURPOSES.

    (a) In General.--Subparagraph (B) of section 6427(l)(5) 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 in unvented 
                        heaters if the vendor delivers the kerosene to 
                        a residential customer who signs a receipt for 
                        the delivery and the vendor reasonably believes 
                        that the kerosene is to be so used.
                Clause (iii) shall not apply to sales more than 30 days 
                after the date of the submission to Congress of a study 
                conducted by the Secretary of the Treasury or the 
                Secretary's delegate which finds that kerosene which is 
                dyed in accordance with the regulations prescribed 
                under section 4082 may be used in unvented heaters used 
                for home heating without risk of adverse health 
                consequences to the home's occupants.''
    (b) Study.--The Secretary of the Treasury or the Secretary's 
delegate shall conduct a study of whether kerosene which is dyed in 
accordance with regulations prescribed under section 4082 of the 
Internal Revenue Code of 1986 may be used in unvented heaters used for 
home heating without risk of adverse health consequences to the home's 
occupants. The results of such study shall be submitted to the Congress 
not later than 6 months after the date of the enactment of this Act.
    (c) Effective Date.--The amendments made by this section shall 
apply to sales after the date of the enactment of this Act.
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