I 
110TH CONGRESS 
2D SESSION 
H. R. 5995 
To amend the Internal Revenue Code of 1986 to suspend the highway fuels 
taxes, to provide for a Joint Committee on Earmark Reform, and to 
prohibit earmarking for the remainder of the 110th Congress. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 8, 2008 
Mr. RYAN of Wisconsin (for himself, Mr. BOEHNER, Mr. BLUNT, Mr. CAN-
TOR, Mr. PUTNAM, Mr. HENSARLING, Mr. SENSENBRENNER, Mr. FLAKE, 
Mr. PENCE, Mrs. BLACKBURN, Mr. CAMPBELL of California, Mr. JOR-
DAN of Ohio, Mr. BROUN of Georgia, and Mr. MCCOTTER) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committees on Rules and Budget, for a 
period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to suspend 
the highway fuels taxes, to provide for a Joint Committee 
on Earmark Reform, and to prohibit earmarking for 
the remainder of the 110th Congress. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Gas Tax Relief and 
Earmark Moratorium Act of 2008’’. 
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TITLE I—GAS TAX RELIEF AND 
HIGHWAY TRUST FUND PRES-
ERVATION 
SEC. 101. GAS TAX RELIEF. 
(a) SUSPENSION OF HIGHWAY FUEL TAXES ON GAS-
OLINE, DIESEL FUEL, AND KEROSENE.— 
(1) IN GENERAL.—Section 4081 of the Internal 
Revenue Code of 1986 (relating to imposition of tax 
on gasoline, diesel fuel, and kerosene) is amended by 
adding at the end the following new subsection: 
‘‘(f) SUSPENSION OF TAXES ON GASOLINE, DIESEL 
FUEL, AND KEROSENE.— 
‘‘(1) IN GENERAL.—During the suspension pe-
riod, each rate of tax referred to in paragraph (2) 
shall be reduced to zero cents per gallon. 
‘‘(2) RATES OF TAX.—The rates of tax referred 
to in this paragraph are the rates of tax otherwise 
applicable under— 
‘‘(A) clauses (i) and (iii) of subsection 
(a)(2)(A) (relating to gasoline, diesel fuel, and 
kerosene), determined after application of sub-
section (a)(2)(B) and without regard to sub-
section (a)(2)(C), and 
‘‘(B) paragraph (1) of section 4041(a) (re-
lating to diesel fuel and kerosene) with respect 
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to fuel sold for use or used in a diesel-powered 
highway vehicle. 
‘‘(3) SUSPENSION
PERIOD.—For purposes of 
this section, the term ‘suspension period’ means the 
period beginning on May 26, 2008 and ending on 
September 1, 2008. 
‘‘(4) MAINTENANCE OF TRUST FUND DEPOS-
ITS.—In determining the amounts to be appro-
priated to the Highway Trust Fund under section 
9503 and to the Leaking Underground Storage 
Tank Trust Fund under section 9508, an amount 
equal to the reduction in revenues from highway fuel 
taxes on gasoline, diesel, and kerosene by reason of 
this subsection shall be treated as taxes received in 
the Treasury under this section or section 4041.’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall take effect on the date of the 
enactment of this Act. 
(b) FLOOR STOCK REFUNDS.— 
(1) IN GENERAL.—If— 
(A) before the tax suspension date, tax has 
been imposed under section 4081 of the Inter-
nal Revenue Code of 1986 on any highway 
motor fuel, and 
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(B) 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 
subsection referred to as the ‘‘taxpayer’’) an amount 
equal to the excess of the tax paid by the taxpayer 
over the tax which would be imposed on such fuel 
had the taxable event occurred on such date. 
(2) TIME FOR FILING CLAIMS.—No credit or re-
fund shall be allowed or made under this subsection 
unless— 
(A) claim therefor is filed with the Sec-
retary 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 sus-
pension date by the dealer who held the high-
way motor fuel on such date, and 
(B) the taxpayer has repaid or agreed to 
repay the amount so claimed to such dealer or 
has obtained the written consent of such dealer 
to the allowance of the credit or the making of 
the refund. 
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(3) EXCEPTION
FOR
FUEL
HELD
IN
RETAIL 
STOCKS.—No credit or refund shall be allowed under 
this subsection with respect to any highway motor 
fuel in retail stocks held at the place where intended 
to be sold at retail. 
(4) DEFINITIONS.—For purposes of this sub-
section— 
(A) TAX
SUSPENSION
DATE.—The term 
‘‘tax suspension date’’ means the first day of 
the suspension period in effect under section 
4081(f) of the Internal Revenue Code of 1986 
(as added by subsection (a) of this section). 
(B) HIGHWAY
MOTOR
FUEL.—The term 
‘‘highway motor fuel’’ has the meaning given 
such term for purposes of subsection (c). 
(C) OTHER TERMS.—The terms ‘‘dealer’’ 
and ‘‘held by a dealer’’ have the respective 
meanings given to such terms by section 6412 
of such Code. 
(5) 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 
subsection. 
(c) FLOOR STOCKS TAX RESTORATION.— 
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(1) RESTORATION OF EXCISE TAX.—In the case 
of any highway motor fuel which is held on the tax 
restoration date by any person, there shall be a floor 
stocks tax equal to the excess of the tax which would 
be imposed on such fuel had the taxable event oc-
curred on such date over the tax (if any) previously 
paid (and not credited or refunded) on such fuel. 
(2) LIABILITY FOR TAX AND METHOD OF PAY-
MENT.— 
(A) LIABILITY
FOR
TAX.—The person 
holding highway motor fuel on the tax restora-
tion date to which the tax imposed by para-
graph (1) applies shall be liable for such tax. 
(B) METHOD OF PAYMENT.—The tax re-
ferred to in paragraph (1) shall be paid in such 
manner as the Secretary shall prescribe. 
(C) TIME
FOR
PAYMENT.—The tax re-
ferred to in paragraph (1) shall be paid on or 
before the 45th day after the tax restoration 
date. 
(3) DEFINITIONS.—For purposes of this sub-
section— 
(A) TAX RESTORATION DATE.—The term 
‘‘tax restoration date’’ means the first day after 
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the suspension period (as defined in section 
4081(f) of the Internal Revenue Code of 1986). 
(B) HIGHWAY
MOTOR
FUEL.—The term 
‘‘highway motor fuel’’ means any liquid on 
which tax would have been imposed under sec-
tion 4081 of the Internal Revenue Code of 1986 
during the suspension period in effect under 
section 4081(f) of such Code but for the 
amendments made by subsection (a). 
(C) HELD
BY
A
PERSON.—A highway 
motor fuel shall be considered as held by a per-
son if title thereto has passed to such person 
(whether or not delivery to the person has been 
made). 
(D) SECRETARY.—The term ‘‘Secretary’’ 
means the Secretary of the Treasury. 
(4) EXCEPTION FOR EXEMPT USES.—The tax 
referred to in paragraph (1) 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. 
(5) EXCEPTION
FOR
CERTAIN
AMOUNTS
OF 
FUEL.— 
(A) IN GENERAL.—No tax referred to in 
paragraph (1) shall be applied against any 
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highway motor fuel held on the tax restoration 
date by any person if the aggregate amount of 
such highway motor fuel held by such person on 
such date does not exceed 2,000 gallons. The 
preceding sentence shall apply only if such per-
son submits to the Secretary (at the time and 
in the manner required by the Secretary) such 
information as the Secretary shall require for 
purposes of this subparagraph. 
(B) EXEMPT FUEL.—For purposes of sub-
paragraph (A), there shall not be taken into ac-
count any highway motor fuel held by any per-
son which is exempt from the tax referred to in 
paragraph (1) by reason of paragraph (4). 
(C) CONTROLLED GROUPS.—For purposes 
of this subsection— 
(i) 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 sub-
section (a) of section 1563 of such 
Code; except that for such purposes 
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the phrase ‘‘more than 50 percent’’ 
shall be substituted for the phrase ‘‘at 
least 80 percent’’ each place it ap-
pears in such subsection. 
(ii) 
NONINCORPORATED
PERSONS 
UNDER COMMON CONTROL.—Under regula-
tions prescribed by the Secretary, prin-
ciples similar to the principles of subpara-
graph (A) shall apply to a group of per-
sons under common control if 1 or more of 
such persons is not a corporation. 
(6) 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 subsection, apply with respect 
to the floor stock taxes referred to in paragraph (1) 
to the same extent as if such taxes were imposed by 
such section. 
SEC. 102. HIGHWAY TRUST FUND PRESERVATION. 
(a) IN GENERAL.—Section 9503(b) of the Internal 
Revenue Code of 1986 is amended— 
(1) by adding at the end the following new 
paragraph: 
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‘‘(7) SPENDING REPLENISHMENT.—If the Sec-
retary of the Treasury determines that the amount 
in the Highway Trust Fund (other than the Mass 
Transit Account) is insufficient to timely meet the 
anticipated payments from the account for fiscal 
year 2009, the Secretary shall transfer to such fund 
(excluding the Mass Transit Account) from the gen-
eral fund of the Treasury an amount up to the in-
sufficiency.’’ 
(2) by striking ‘‘AMOUNTS EQUIVALENT TO 
CERTAIN TAXES AND PENALTIES’’ in the heading 
and inserting ‘‘CERTAIN AMOUNTS’’. 
(b) REVENUE-ALIGNED BUDGET AUTHORITY AD-
JUSTMENT.—No adjustment shall be made pursuant to 
section 1105 of the Safe, Accountable, Flexible, Efficient 
Transportation Equity Act: A Legacy for Users Act of 
2005 as a result of the enactment of this title. 
TITLE II—EARMARK REFORM 
SEC. 201. JOINT SELECT COMMITTEE ON EARMARK RE-
FORM. 
(a) ESTABLISHMENT AND COMPOSITION.—There is 
hereby established a Joint Select Committee on Earmark 
Reform. The joint select committee shall be composed of 
16 members as follows: 
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(1) 8 Members of the House of Representatives, 
4 appointed from the majority party by the Speaker 
of the House, and 4 from the minority party to be 
appointed by the minority leader; and 
(2) 8 Members of the Senate, 4 appointed from 
the majority party by the majority leader of the Sen-
ate, and 4 from the minority party to be appointed 
by the minority leader. 
A vacancy in the joint select committee shall not affect 
the power of the remaining members to execute the func-
tions of the joint select committee, and shall be filled in 
the same manner as the original selection. 
(b) STUDY AND REPORT.— 
(1) STUDY.—The joint select committee shall 
make a full study of the practices of the House, Sen-
ate, and Executive Branch regarding earmarks in 
authorizing, appropriation, tax, and tariff measures. 
As part of the study, the joint select committee shall 
consider the efficacy of— 
(A) the disclosure requirements of clause 9 
of rule XXI and clause 17 of rule XXIII of the 
Rules of the House of Representatives, House 
Resolution 491, and rule XLIV of the Standing 
Rules of the Senate, and the definitions con-
tained therein; 
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(B) requiring full transparency in the proc-
ess, with earmarks listed in bills at the outset 
of the legislative process and continuing 
throughout consideration; 
(C) requiring that earmarks not be placed 
in any bill after initial committee consideration; 
(D) requiring that Members be permitted 
to offer amendments to remove earmarks at 
subcommittee, full committee, floor consider-
ation, and during conference committee meet-
ings; 
(E) requiring that bill sponsors and major-
ity and minority managers certify the validity of 
earmarks contained in their bills; 
(F) recommending changes to earmark re-
quests made by the Executive Branch through 
the annual budget submitted to Congress pur-
suant to section 1105 of title 31, United States 
Code; 
(G) requiring that House and Senate 
amendments meet earmark disclosure require-
ments, including amendments adopted pursuant 
to a special order of business; 
(H) establishing new categories for ear-
marks, including— 
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(i) projects with National scope; 
(ii) military projects; and 
(iii) local or provincial projects, in-
cluding the level of matching funds re-
quired for such project. 
(2) REPORT.— 
(A) The joint select committee shall submit 
to the House of Representatives and the Senate 
a report of its findings and recommendations 
not later than 6 months after adoption of this 
concurrent resolution. 
(B) No recommendation shall be made by 
the joint select committee except upon the ma-
jority vote of the members from each House, re-
spectively. 
(C) Notwithstanding any other provision of 
this resolution, any recommendation with re-
spect to the rules and procedures of one House 
that only affects matters related solely to that 
House may only be made and voted on by mem-
bers of the joint select committee from that 
House and, upon its adoption by a majority of 
such members, shall be considered to have been 
adopted by the full committee as a rec-
ommendation of the joint select committee. 
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In conducting the study under paragraph (1), the 
joint select committee shall hold not fewer than 5 
public hearings. 
(c) RESOURCES AND DISSOLUTION.— 
(1) The joint select committee may utilize the 
resources of the House of Representatives and the 
Senate. 
(2) The joint select committee shall cease to 
exist 30 days after the submission of the report de-
scribed in subsection(a)(2). 
(d) DEFINITION.—For purposes of this section, the 
term ‘‘earmark’’ shall include congressional earmarks, 
congressionally directed spending items, limited tax bene-
fits, or limited tariff benefits as those terms are defined 
by clause 9 of rule XXI of the Rules of the House of Rep-
resentatives and rule XLIV of the Standing Rules of the 
Senate. Nothing in this subsection shall confine the study 
of the joint select committee or otherwise limit its rec-
ommendations. 
SEC. 202. MORATORIUM ON CONSIDERATION OF EAR-
MARKS. 
(a) IN THE HOUSE.—In the 110th Congress, it shall 
not be in order to consider a bill, joint resolution, amend-
ment, or conference report containing a congressional ear-
mark, limited tax benefit, or limited tariff benefit (as such 
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terms are defined by clause 9 of rule XXI of the Rules 
of the House of Representatives). 
(b) IN THE SENATE.—øTo be inserted by the Sen-
ate¿ 
SEC. 203. REVISION OF CONCURRENT RESOLUTION ON THE 
BUDGET. 
(a) Upon the enactment of this Act, the chairmen of 
the Committees on the Budget of the House and the Sen-
ate shall reduce the allocation of new budget authority and 
the outlays flowing therefrom to the Committees on Ap-
propriations of the House and the Senate set forth pursu-
ant to section 302(a) of the Congressional Budget Act of 
1974 for fiscal year 2009 by $14.8 billion. 
(b) The chairmen of the Committees on the Budget 
of the House and the Senate shall make any other nec-
essary and conforming adjustments in the concurrent res-
olution on the budget for fiscal year 2009. 
Æ 
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