I 
109TH CONGRESS 
1ST SESSION H. R. 3683 
To amend the Internal Revenue Code of 1986 to suspend for 30 days 
the Federal excise taxes on highway motor fuels. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 7, 2005 
Mr. ENGLISH of Pennsylvania (for himself, Mr. SHADEGG, Mr. PAUL, Mr. 
MCHENRY, Mr. FORD, Mr. SENSENBRENNER, Mr. WILSON of South 
Carolina, Mr. SIMMONS, Mr. KENNEDY of Minnesota, Mr. GOODE, Mrs. 
CUBIN, Mr. MCCAUL of Texas, Mr. HAYWORTH, Mrs. JOHNSON of Con-
necticut, Mr. ADERHOLT, Mr. RENZI, Mr. WELLER, Mr. GINGREY, Mrs. 
BLACKBURN, Mr. MILLER of Florida, Mr. FRANKS of Arizona, and Mrs. 
MILLER of Michigan) 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 suspend 
for 30 days the Federal excise taxes on highway motor fuels. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Gas Tax Relief Act of 2005’’. 
(b) CONSTITUTIONAL AUTHORITY TO ENACT THIS 
LEGISLATION.—The constitutional authority upon which
this Act rests is the power of Congress to lay and collect 
taxes, set forth in article I, section 8 of the United States 
Constitution. 
SEC. 2. 30-DAY SUSPENSION OF FUEL TAXES ON HIGHWAY 
MOTOR FUELS. 
(a) IN GENERAL.—Section 4081 of the Internal Rev-
enue Code of 1986 (relating to imposition of tax on motor 
and aviation fuels) is amended by adding at the end the 
following new subsection: 
‘‘(f) 30-DAY SUSPENSION
OF HIGHWAY MOTOR 
FUEL TAXES.— 
‘‘(1) IN GENERAL.—During the suspension pe-
riod, no tax shall be imposed by section 4041 or 
4081 on highway motor fuel. 
‘‘(2) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) SUSPENSION
PERIOD.—The term 
‘suspension period’ means the 30-day period be-
ginning on the day after the date of the enact-
ment of this Act. 
‘‘(B) HIGHWAY MOTOR FUEL.—The term 
‘highway motor fuel’ means any fuel subject to 
tax under section 4041 or 4081 other than 
aviation gasoline and aviation-grade kerosene.
‘‘(3) PREEMPTION OF STATE LAW.—No State 
tax may be increased by reason of any suspension of 
tax under this subsection.’’. 
(b) MAINTENANCE
OF TRUST FUNDS DEPOSITS; 
AMOUNTS APPROPRIATED TO TRUST FUNDS TREATED AS 
TAXES.— 
(1) IN
GENERAL.—There is hereby appro-
priated (out of any money in the Treasury not other-
wise appropriated) to each trust fund which would 
(but for this subsection) receive reduced revenues as 
a result of suspending a tax referred to in section 
4081(f)(1) of such Code (as added by this section) 
an amount equal to such reduction in revenues. 
Amounts appropriated by the preceding sentence to 
any trust fund— 
(A) shall be transferred from the general 
fund at such times and in such manner as to 
replicate to the extent possible the transfers 
which would have occurred had subsection (a) 
not been enacted, and 
(B) shall be treated for all purposes of 
Federal law as taxes received under the appro-
priate section referred to in such section 
4081(f)(1).
(c) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. FLOOR STOCK REFUNDS. 
(a) IN GENERAL.—If— 
(1) before the tax suspension date, tax has been 
imposed under section 4081 of the Internal Revenue 
Code of 1986 on any highway motor fuel, and 
(2) on such date such fuel is held by a dealer 
and has not been used and is intended for sale, 
there shall be credited or refunded (without interest) to 
the person who paid such tax (hereafter in this section 
referred to as the ‘‘taxpayer’’) an amount equal to the tax 
paid by the taxpayer. 
(b) TIME FOR FILING CLAIMS.—No credit or refund 
shall be allowed or made under this section unless— 
(1) claim therefor is filed with the Secretary of 
the Treasury before the date which is 6 months 
after the tax suspension date based on a request 
submitted to the taxpayer before the date which is 
3 months after the tax suspension date by the dealer 
who held the highway motor fuel on such date, and 
(2) the taxpayer has repaid or agreed to repay 
the amount so claimed to such dealer or has ob-
tained the written consent of such dealer to the al-
lowance of the credit or the making of the refund. 
(c) EXCEPTION
FOR
FUEL
HELD
IN
RETAIL 
STOCKS.—No credit or refund shall be allowed under this 
section with respect to any highway motor fuel in retail 
stocks held at the place where intended to be sold at retail. 
(d) DEFINITIONS.—For purposes of this section— 
(1) TAX SUSPENSION DATE.—The term ‘‘tax 
suspension date’’ means the day after the date of 
the enactment of this Act. 
(2) OTHER TERMS.—The terms ‘‘dealer’’ and 
‘‘held by a dealer’’ have the respective meanings 
given to such terms by section 6412 of such Code. 
(e) CERTAIN RULES TO APPLY.—Rules similar to the 
rules of subsections (b) and (c) of section 6412 of such 
Code shall apply for purposes of this section. 
SEC. 4. FLOOR STOCKS TAX. 
(a) IMPOSITION OF TAX.—In the case of any highway 
motor fuel which is held on the tax restoration date by 
any person, there is hereby imposed a floor stocks tax 
equal to the excess of the tax which would be imposed on 
such fuel had the taxable event occurred on such date over 
the tax (if any) previously paid (and not credited or re-
funded) on such fuel.
(b) LIABILITY
FOR TAX
AND METHOD
OF PAY-
MENT.— 
(1) LIABILITY FOR TAX.—The person holding 
highway motor fuel on the tax restoration date to 
which the tax imposed by subsection (a) applies shall 
be liable for such tax. 
(2) METHOD OF PAYMENT.—The tax imposed 
by subsection (a) shall be paid in such manner as 
the Secretary shall prescribe. 
(3) TIME FOR PAYMENT.—The tax imposed by 
subsection (a) shall be paid on or before the 45th 
day after the tax restoration date. 
(c) DEFINITIONS.—For purposes of this section— 
(1) TAX RESTORATION DATE.—The term ‘‘tax 
restoration date’’ means the first day after the sus-
pension period (as defined in section 4081(f) of such 
Code). 
(2) HIGHWAY MOTOR FUEL.—The term ‘‘high-
way motor fuel’’ has the meaning given to such term 
by section 4081(f) of such Code. 
(3) HELD
BY
A
PERSON.—A highway motor 
fuel shall be considered as held by a person if title 
thereto has passed to such person (whether or not 
delivery to the person has been made).
(4) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(d) EXCEPTION FOR EXEMPT USES.—The tax im-
posed by subsection (a) shall not apply to any highway 
motor fuel held by any person exclusively for any use to 
the extent a credit or refund of the tax is allowable for 
such use. 
(e) EXCEPTION FOR CERTAIN AMOUNTS OF FUEL.— 
(1) IN GENERAL.—No tax shall be imposed by 
subsection (a) on any highway motor fuel held on 
the tax restoration date by any person if the aggre-
gate amount of such highway motor fuel held by 
such person on such date does not exceed 2,000 gal-
lons. The preceding sentence shall apply only if such 
person submits to the Secretary (at the time and in 
the manner required by the Secretary) such informa-
tion as the Secretary shall require for purposes of 
this paragraph. 
(2) EXEMPT
FUEL.—For purposes of para-
graph (1), there shall not be taken into account any 
highway motor fuel held by any person which is ex-
empt from the tax imposed by subsection (a) by rea-
son of subsection (d).
(3) CONTROLLED
GROUPS.—For purposes of 
this section— 
(A) CORPORATIONS.— 
(i) IN GENERAL.—All persons treated 
as a controlled group shall be treated as 1 
person. 
(ii) CONTROLLED GROUP.—The term 
‘‘controlled group’’ has the meaning given 
to such term by subsection (a) of section 
1563 of such Code; except that for such 
purposes the phrase ‘‘more than 50 per-
cent’’ shall be substituted for the phrase 
‘‘at least 80 percent’’ each place it appears 
in such subsection. 
(B) NONINCORPORATED PERSONS UNDER 
COMMON
CONTROL.—Under regulations pre-
scribed by the Secretary, principles similar to 
the principles of subparagraph (A) shall apply 
to a group of persons under common control if 
1 or more of such persons is not a corporation. 
(f) OTHER LAWS APPLICABLE.—All provisions of 
law, including penalties, applicable with respect to the 
taxes imposed by section 4081 of such Code shall, insofar 
as applicable and not inconsistent with the provisions of 
this section, apply with respect to the floor stock taxes
imposed by subsection (a) to the same extent as if such 
taxes were imposed by such sections. 
Æ