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[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 924 Introduced in House (IH)]

106th CONGRESS
  1st Session
                                H. R. 924

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

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             March 2, 1999

Mr. Maloney of Connecticut (for himself and Mr. Spratt) 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 vendor refunds of 
 Federal excise taxes on undyed 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 UNDYED 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 new clause:
                            ``(iii) in a qualified residential sale (as 
                        defined in subparagraph (D)).''
    (b) Qualified Residential Sale.--Paragraph (5) of section 6427(l) 
of such Code is amended by adding at the end the following new 
subparagraph:
                    ``(D) Qualified residential sale.--For purposes of 
                subparagraph (B)(iii), the term `qualified residential 
                sale' means any sale of kerosene if--
                            ``(i) the kerosene is delivered into a 
                        storage tank (of at least 50 but not more than 
                        200 gallons) located at a residence for use as 
                        a fuel in an unvented heater used for heating 
                        the residence, and
                            ``(ii) the vendor reasonably believes that 
                        the kerosene is being so used.
                Such term shall not include any sale which is more than 
                30 days after the date of the submission to Congress of 
                a study conducted by the Secretary which finds that 
                kerosene which is dyed pursuant to section 4082 may be 
                burned in unvented residential heaters without 
                endangering the health or safety of the residents.''
    (c) Refunds.--Subparagraph (A) of section 6427(f)(4) of such Code 
is amended by adding at the end the following new sentence: ``In a case 
to which subsection (l)(5)(B)(iii) applies, clause (ii) shall be 
applied by substituting `1 month' for `1 week' and paragraph (3)(B) 
shall be applied by substituting `45 days' for `20 days'.''
    (d) Effective Date.--The amendments made by this section shall 
apply to sales after the date of the enactment of this Act.

SEC. 2. STUDY OF SAFETY OF USING DYED KEROSENE IN UNVENTED RESIDENTIAL 
              HEATERS.

    The Secretary of the Treasury or such Secretary's delegate shall 
conduct a study of whether kerosene which has been dyed for Federal tax 
purposes may be used as a fuel in unvented residential heaters without 
endangering the health or safety of the residents. The results of such 
study shall be submitted to each House of Congress not later than 
January 1, 2000.
                                 <all>
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