[Congressional Record Volume 170, Number 115 (Thursday, July 11, 2024)]
[Senate]
[Pages S4670-S4671]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2339. Mr. JOHNSON (for himself and Ms. Baldwin) submitted an 
amendment intended to be proposed by him to the bill S. 4638, to 
authorize appropriations for fiscal year 2025 for military activities 
of the Department of Defense, for military construction, and for 
defense activities of the Department of Energy, to prescribe military 
personnel strengths for such fiscal year, and for other purposes; which 
was ordered to lie on the table; as follows:

       At the end of subtitle H of title X of division A, add the 
     following:

     SEC. ___. PAYMENT TO CERTAIN INDIVIDUALS WHO DYE FUEL.

       (a) In General.--Subchapter B of chapter 65 of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new section:

     ``SEC. 6434. DYED FUEL.

       ``(a) In General.--If a person establishes to the 
     satisfaction of the Secretary that such person meets the 
     requirements of subsection (b) with respect to diesel fuel or 
     kerosene, then the Secretary shall pay to such

[[Page S4671]]

     person an amount (without interest) equal to the tax 
     described in subsection (b)(2)(A) with respect to such diesel 
     fuel or kerosene.
       ``(b) Requirements.--
       ``(1) In general.--A person meets the requirements of this 
     subsection with respect to diesel fuel or kerosene if such 
     person removes from a terminal eligible indelibly dyed diesel 
     fuel or kerosene.
       ``(2) Eligible indelibly dyed diesel fuel or kerosene 
     defined.--The term `eligible indelibly dyed diesel fuel or 
     kerosene' means diesel fuel or kerosene--
       ``(A) with respect to which a tax under section 4081 was 
     previously paid (and not credited or refunded), and
       ``(B) which is exempt from taxation under section 4082(a).
       ``(c) Cross Reference.--For civil penalty for excessive 
     claims under this section, see section 6675.''.
       (b) Conforming Amendments.--
       (1) Section 6206 of the Internal Revenue Code of 1986 is 
     amended--
       (A) by striking ``or 6427'' each place it appears and 
     inserting ``6427, or 6434''; and
       (B) by striking ``6420 and 6421'' and inserting ``6420, 
     6421, and 6434''.
       (2) Section 6430 of such Code is amended--
       (A) by striking ``or'' at the end of paragraph (2), by 
     striking the period at the end of paragraph (3) and inserting 
     ``, or'', and by adding at the end the following new 
     paragraph:
       ``(4) which are removed as eligible indelibly dyed diesel 
     fuel or kerosene under section 6434.''.
       (3) Section 6675 of such Code is amended--
       (A) in subsection (a), by striking ``or 6427 (relating to 
     fuels not used for taxable purposes)'' and inserting ``6427 
     (relating to fuels not used for taxable purposes), or 6434 
     (relating to eligible indelibly dyed fuel)''; and
       (B) in subsection (b)(1), by striking ``6421, or 6427,'' 
     and inserting ``6421, 6427, or 6434,''.
       (4) The table of sections for subchapter B of chapter 65 of 
     such Code is amended by adding at the end the following new 
     item:

``Sec. 6434. Dyed fuel.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to eligible indelibly dyed diesel fuel or 
     kerosene removed on or after the date that is 180 days after 
     the date of the enactment of this section.
                                 ______