I 
108TH CONGRESS 
1ST SESSION 
H. R. 497
To amend the Internal Revenue Code of 1986 to suspend all motor fuel 
taxes for six months, and to permanently repeal the 4.3-cent per gallon 
increases in motor fuel taxes enacted in 1993. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 29, 2003
Mr. SENSENBRENNER (for himself and Mr. SMITH 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 
all motor fuel taxes for six months, and to permanently 
repeal the 4.3-cent per gallon increases in motor fuel 
taxes enacted in 1993.
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 ‘‘Freedom from Unfair 
Energy Levy Act’’. 
SEC. 2. SIX-MONTH SUSPENSION OF FUEL TAXES. 
(a) SIX-MONTH SUSPENSION OF FUEL TAXES.—Sec-
tion 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 sub-
section: 
‘‘(f) TEMPORARY SUSPENSION OF FUEL TAXES.—
‘‘(1) IN GENERAL.—During the suspension pe-
riod, each rate of tax referred to in paragraph (2) 
shall be reduced to zero. 
‘‘(2) RATES OF TAX.—The rates of tax referred 
to in this paragraph are the rates of tax otherwise 
applicable under—
‘‘(A) subsection (a)(2)(A) (relating to gas-
oline, diesel fuel, and kerosene), 
‘‘(B) sections 4091(b)(3)(A) (relating to 
aviation fuel), 
‘‘(C) section 4042(b)(2)(C) (relating to 
fuel used on inland waterways), 
‘‘(D) paragraph (1), (2), or (3) of section 
4041(a) (relating to diesel fuel, special fuels, 
and compressed natural gas), and 
‘‘(E) section 4041(m)(1)(A)(i) (relating to 
certain methanol or ethanol fuels). 
‘‘(3) SUSPENSION
PERIOD.—For purposes of 
this subsection, the term ‘suspension period’ means 
the 180-day period beginning on the 30th day after 
the date of the enactment of this subsection.’’
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. REPEAL OF 1993 INCREASES IN MOTOR FUEL 
TAXES. 
(a) HIGHWAY GASOLINE.—Clause (i) of section 
4081(a)(2)(A) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘18.3 cents’’ and inserting ‘‘14 
cents’’. 
(b) AVIATION GASOLINE.—Clause (ii) of section 
4081(a)(2)(A) of such Code is amended by striking ‘‘19.3 
cents’’ and inserting ‘‘15 cents’’. 
(c) DIESEL FUEL AND KEROSENE.—Clause (iii) of 
section 4081(a)(2)(A) of such Code is amended by striking 
‘‘24.3 cents’’ and inserting ‘‘20 cents’’. 
(d) AVIATION FUEL.—Paragraph (1) of section 
4091(b) of such Code is amended by striking ‘‘21.8 cents’’ 
and inserting ‘‘17.5 cents’’. 
(e) FUEL USED ON INLAND WATERWAYS.—
(1) Paragraph (1) of section 4042(b) of such 
Code is amended by adding ‘‘and’’ at the end of sub-
paragraph (A), by striking ‘‘, and’’ at the end of 
subparagraph (B) and inserting a period, and by 
striking subparagraph (C).
(2) Paragraph (2) of section 4042(b) of such 
Code is amended by striking subparagraph (C). 
(f) TECHNICAL AMENDMENTS.—
(1) Subparagraph (B) of section 40(e)(1) of 
such Code is amended by striking ‘‘during which the 
rates of tax under section 4081(a)(2)(A) are 4.3 
cents per gallon’’ and inserting ‘‘during which the 
rate of tax under section 4081(a)(2)(A)(i) does not 
apply’’. 
(2) Subparagraph (A) of section 4041(a)(1) of 
such Code is amended by striking ‘‘or a diesel-pow-
ered train’’ each place it appears and by striking ‘‘or 
train’’. 
(3) Subparagraph (C) of section 4041(a)(1) of 
such Code is amended by striking clause (ii) and by 
redesignating clause (iii) as clause (ii). 
(4) Subclause (I) of section 4041(a)(1)(C)(ii) of 
such Code, as redesignated by paragraph (3), is 
amended by striking ‘‘7.3 cents’’ and inserting ‘‘3 
cents’’ and by striking ‘‘4.3 cents per gallon’’ and 
inserting ‘‘zero’’. 
(5) Subsection (a) of section 4041 of such Code 
is amended by striking paragraph (3).