[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4001 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4001

To temporarily waive the restriction on highway use in applying the tax 
     exemption for diesel fuel used on a farm for farming purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 6, 2005

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

_______________________________________________________________________

                                 A BILL


 
To temporarily waive the restriction on highway use in applying the tax 
     exemption for diesel fuel used on a farm for farming purposes.

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

SECTION 1. TEMPORARY WAIVER OF RESTRICTION ON HIGHWAY USE IN APPLYING 
              EXEMPTION FOR DIESEL FUEL USED ON A FARM FOR FARMING 
              PURPOSES.

    (a) In General.--For purposes of section 4041(f) of the Internal 
Revenue Code of 1986, a liquid shall not fail to be treated as used on 
a farm for farming purposes solely because such fuel is used by a 
farmer in a highway use to transport agricultural products from the 
farm to a processor or buyer of such products.
    (b) Period of Application.--Subsection (a) shall apply to liquids 
sold or used after the date of the enactment of this Act and before 
January 1, 2006.
                                 <all>