I
106TH CONGRESS
2D SESSION
H. R. 3711
To amend the Internal Revenue Code of 1986 to impose a 1 year moratorium
on certain diesel fuel excise taxes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 29, 2000
Mr. HASTINGS of Florida 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 impose
a 1 year moratorium on certain diesel fuel excise taxes.
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 ‘‘America’s Transpor-
tation Recovery Act of 2000’’.
SEC. 2. 1 YEAR MORATORIUM ON CERTAIN DIESEL FUEL
EXCISE TAXES.
(a) IN GENERAL.—Section 4081(d) of the Internal
Revenue Code of 1986 (relating to termination) is
amended—
(1) by redesignating paragraphs (2) and (3) as
paragraphs (3) and (4), respectively,
(2) by inserting after paragraph (1) the fol-
lowing new paragraph:
‘‘(2) DIESEL FUEL.—The rate of tax specified
in subsection (a)(2)(A)(iii) with respect to diesel fuel
shall be—
‘‘(A) zero during the 1 year period begin-
ning on the date of the enactment of this para-
graph, and
‘‘(B) 4.3 cents per gallon after September
30, 2005.’’, and
(3) by striking ‘‘clauses (i) and (iii) of sub-
section (a)(2)(A)’’ in paragraph (1) and inserting
‘‘subsections (a)(2)(A)(i) and (a)(2)(A)(iii) with re-
spect to kerosene’’.
(b) CONFORMING AMENDMENTS.—
(1) Subclause (I) of section 4041(a)(1)(C)(iii)
of the Internal Revenue Code of 1986 (relating to
rate of tax on certain buses) is amended by striking
‘‘shall be 7.3 cents per gallon (4.3 cents per gallon
after September 30, 2005).’’ and inserting ‘‘shall
be—
‘‘(aa) zero during the 1 year
period beginning on the date of
the enactment of the American
Transportation Recovery Act of
2000,
‘‘(bb) 7.3 cents per gallon
after the end of the 1 year period
under item (aa), and before Octo-
ber 1, 2005, and
‘‘(cc) 4.3 cents per gallon
after September 30, 2005.’’.
(2) Section 4081(c)(6) of such Code is amended
by inserting ‘‘(other than paragraph (5))’’ after
‘‘subsection’’.
(3) Section 6412(a)(1) of such Code is
amended—
(A) by inserting ‘‘(the date of the enact-
ment of the American Transportation Recovery
Act of 2000, in the case of diesel fuel)’’ after
‘‘October 1, 2005’’ both places it appears,
(B) by inserting ‘‘(the date which is 6
months after the date of the enactment of such
Act, in the case of diesel fuel) after ‘‘March 31,
2006’’ both places it appears, and
(C) by inserting ‘‘(the date which is 3
months after the date of the enactment of such
Act, in the case of diesel fuel) after ‘‘January
1, 2006’’.
(4) Section 6427(f)(4) of such Code is amended
by inserting ‘‘(during the 1 year period beginning on
the date of the enactment of the American Trans-
portation Recovery Act of 2000, in the case of diesel
fuel)’’ after ‘‘September 30, 2007’’.
(c) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall take effect on the date of the enactment of this
section.
(2) DECREASE IN CRUDE OIL PRICES.—If the
Secretary of Treasury determines that the average
refiner acquisition costs for crude oil are equal to or
less than such costs were on December 31, 1999, the
amendments made by this section shall cease to take
effect and the Internal Revenue Code shall be ad-
ministered as if such amendments did not take ef-
fect.
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