I 

118TH CONGRESS 

2D SESSION H. R. 10308 

To amend the Internal Revenue Code of 1986 to allow for payments to 

certain individuals who dye fuel, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 5, 2024 

Ms. MOORE of Wisconsin (for herself, Mr. WIED, Mr. STEIL, Mr. POCAN, Mr. 

VAN ORDEN, Mr. FITZGERALD, Mr. GROTHMAN, Mr. TIFFANY, and Ms. 

VAN DUYNE) 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 for 

payments to certain individuals who dye fuel, and for 

other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. PAYMENT TO CERTAIN INDIVIDUALS WHO DYE 

4 FUEL. 

5 (a) IN GENERAL.—Subchapter B of chapter 65 of the 

6 Internal Revenue Code of 1986 is amended by adding at 

7 the end the following new section: 


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1 ‘‘SEC. 6434. DYED FUEL. 

2 ‘‘(a) IN GENERAL.—If a person establishes to the 

3 satisfaction of the Secretary that such person meets the 

4 requirements of subsection (b) with respect to diesel fuel 

5 or kerosene, then the Secretary shall pay to such person 

6 an amount (without interest) equal to the tax described 

7 in subsection (b)(2)(A) with respect to such diesel fuel or 

8 kerosene. 

9 ‘‘(b) REQUIREMENTS.— 

10 ‘‘(1) IN GENERAL.—A person meets the re11 quirements of this subsection with respect to diesel 

12 fuel or kerosene if such person removes from a ter13 minal eligible indelibly dyed diesel fuel or kerosene. 

14 ‘‘(2) ELIGIBLE INDELIBLY DYED DIESEL FUEL

15 OR KEROSENE DEFINED.—The term ‘eligible indeli16 bly dyed diesel fuel or kerosene’ means diesel fuel or 

17 kerosene— 

18 ‘‘(A) with respect to which a tax under sec19 tion 4081 was previously paid (and not credited 

20 or refunded), and 

21 ‘‘(B) which is exempt from taxation under 

22 section 4082(a). 

23 ‘‘(c) CROSS REFERENCE.—For civil penalty for ex24 cessive claims under this section, see section 6675.’’. 

25 (b) CONFORMING AMENDMENTS.— 


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1 (1) Section 6206 of the Internal Revenue Code 

2 of 1986 is amended— 

3 (A) by striking ‘‘or 6427’’ each place it ap4 pears and inserting ‘‘6427, or 6434’’; and 

5 (B) by striking ‘‘6420 and 6421’’ and in6 serting ‘‘6420, 6421, and 6434’’. 

7 (2) Section 6430 of such Code is amended— 

8 (A) by striking ‘‘or’’ at the end of para9 graph (2), by striking the period at the end of 

10 paragraph (3) and inserting ‘‘, or’’, and by add11 ing at the end the following new paragraph: 

12 ‘‘(4) which are removed as eligible indelibly 

13 dyed diesel fuel or kerosene under section 6434.’’. 

14 (3) Section 6675 of such Code is amended— 

15 (A) in subsection (a), by striking ‘‘or 6427 

16 (relating to fuels not used for taxable pur17 poses)’’ and inserting ‘‘6427 (relating to fuels 

18 not used for taxable purposes), or 6434 (relat19 ing to eligible indelibly dyed fuel)’’; and 

20 (B) in subsection (b)(1), by striking 

21 ‘‘6421, or 6427,’’ and inserting ‘‘6421, 6427, 

22 or 6434,’’. 

23 (4) The table of sections for subchapter B of 

24 chapter 65 of such Code is amended by adding at 

25 the end the following new item: 

‘‘Sec. 6434. Dyed fuel.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to eligible indelibly dyed diesel fuel 

3 or kerosene removed on or after the date that is 180 days 

4 after the date of the enactment of this section. 

Æ 


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