I 
110TH CONGRESS 
2D SESSION 
H. R. 6106 
To amend the Internal Revenue Code of 1986 to temporarily reduce the 
excise tax on diesel fuel and kerosene to the rate applicable to gasoline. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2008 
Mrs. BONO MACK 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 temporarily 
reduce the excise tax on diesel fuel and kerosene to 
the rate applicable to gasoline. 
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 ‘‘The Diesel Tax Fair-
ness Act of 2008’’. 
SEC. 2. TEMPORARY REDUCTION IN EXCISE TAX ON KER-
OSENE AND DIESEL FUEL TO THE RATE AP-
PLICABLE TO GASOLINE. 
(a) IN GENERAL.—Section 4081 of the Internal Rev-
enue Code of 1986 (relating to imposition of tax on gaso-
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line, diesel fuel, and kerosene) is amended by adding at 
the end the following new subsection: 
‘‘(f) TEMPORARY REDUCTION OF TAX ON DIESEL 
FUEL AND KEROSENE (OTHER THAN AVIATION-GRADE 
KEROSENE).— 
‘‘(1) IN GENERAL.—During the temporary re-
duction period— 
‘‘(A) the rate of tax applicable under sub-
section (a)(2)(A)(iii) shall be 18.3 cents, and 
‘‘(B) the rate of tax applicable under sub-
section (a)(2)(D) shall be 14.8 cents. 
‘‘(2) TEMPORARY
REDUCTION
PERIOD.—For 
purposes of this subsection, the temporary reduction 
period is the period— 
‘‘(A) beginning on the date of the enact-
ment of this subsection, and 
‘‘(B) ending on December 31, 2010. 
‘‘(3) MAINTENANCE OF TRUST FUND DEPOS-
ITS.—In determining the amounts to be appro-
priated to any trust fund, an amount equal to the 
reduction in revenues to the Treasury by reason of 
a reduction under this subsection in any rate shall 
be treated as taxes received in the Treasury under 
such rate.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. FLOOR STOCKS REFUNDS. 
(a) IN GENERAL.—If— 
(1) before the date of the enactment of this 
Act, a tax referred to in section 4081(f)(1) of the 
Internal Revenue Code of 1986 has been imposed on 
any liquid, and 
(2) on such date such liquid 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 ex-
cess of the tax paid by the taxpayer over the amount of 
such tax which would be imposed on such liquid had the 
taxable event occurred on such date. 
(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 date of the enactment of this Act, and 
(2) in any case where liquid is held by a dealer 
(other than the taxpayer) on the date of the enact-
ment of this Act— 
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(A) the dealer submits a request for refund 
or credit to the taxpayer before the date which 
is 3 months after 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. 
(c) EXCEPTION
FOR
FUEL
HELD
IN
RETAIL 
STOCKS.—No credit or refund shall be allowed under this 
section with respect to any liquid in retail stocks held at 
the place where intended to be sold at retail. 
(d) DEFINITIONS.—For purposes of this section, the 
terms ‘‘dealer’’ and ‘‘held by a dealer’’ have the respective 
meanings given to such terms by section 6412 of such 
Code; except that the term ‘‘dealer’’ includes a producer. 
(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 taxable 
liquid which is held on the floor stocks tax 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 
liquid under section 4041 or 4081 of the Internal Revenue 
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Code of 1986 had the taxable event occurred on the floor 
stocks tax date over the tax paid under any such section 
on such liquid. 
(b) LIABILITY
FOR TAX
AND METHOD
OF PAY-
MENT.— 
(1) LIABILITY FOR TAX.—A person holding a 
liquid on the floor stocks tax 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 OF PAYMENT.—The tax imposed by 
subsection (a) shall be paid on or before the date 
which is 6 months after the floor stocks tax date. 
(c) DEFINITIONS.—For purposes of this section— 
(1) HELD BY A PERSON.—A liquid shall be con-
sidered as held by a person if title thereto has 
passed to such person (whether or not delivery to 
the person has been made). 
(2) TAXABLE LIQUID.—The term ‘‘taxable liq-
uid’’ means diesel fuel and kerosene (other than 
aviation-grade kerosene). 
(3) FLOOR
STOCKS
DATE.—The term ‘‘floor 
stocks tax date’’ means January 1, 2011. 
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(4) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury. 
(d) EXCEPTION FOR EXEMPT USES.—The tax im-
posed by subsection (a) shall not apply to taxable liquid 
held by any person exclusively for any use to the extent 
a credit or refund of the tax imposed by a section of the 
Code referred to in section 4081(a)(2) of such Code is al-
lowable for such use. 
(e) EXCEPTION
FOR
FUEL
HELD
IN
VEHICLE 
TANK.—No tax shall be imposed by subsection (a) on tax-
able liquid held in the tank of a motor vehicle or motor-
boat. 
(f) EXCEPTION FOR CERTAIN AMOUNTS OF FUEL.— 
(1) IN GENERAL.—No tax shall be imposed by 
subsection (a) on any liquid held on the floor stocks 
tax date by any person if the aggregate amount of 
liquid held by such person on such date does not ex-
ceed 2,000 gallons. The preceding sentence shall 
apply only if such person submits to the Secretary 
(at the time and in the manner required by the Sec-
retary) such information as the Secretary shall re-
quire for purposes of this paragraph. 
(2) EXEMPT
FUEL.—For purposes of para-
graph (1), there shall not be taken into account fuel 
held by any person which is exempt from the tax im-
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posed by subsection (a) by reason of subsection (d) 
or (e). 
(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 
where 1 or more of such persons is not a cor-
poration. 
(g) OTHER LAWS APPLICABLE.—All provisions of 
law, including penalties, applicable with respect to the 
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taxes imposed by chapter 31 or 32 of such Code shall, 
insofar as applicable and not inconsistent with the provi-
sions 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 chapter. 
Æ 
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