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(14)(A) 
Subparagraph 
(A) 
of 
section
6416(a)(4) is amended by striking ‘‘product’’ each
place it appears and inserting ‘‘gasoline’’.
(B) Subparagraph (B) of section 6416(a)(4) is
amended by striking all that follows ‘‘substituting’’
and inserting ‘‘ ‘any gasoline taxable under section
4081’ for ‘aviation fuel’ therein).’’
(15) Sections 6420(c)(5) and 6421(e)(1) are
each amended by striking ‘‘section 4082(b)’’ and in-
serting ‘‘section 4083(a)’’.
(16) Subsection (b) of section 6427 is amend-
ed—
(A) by striking ‘‘if any fuel’’ in paragraph
(1) and inserting ‘‘if any diesel fuel (as defined
in section 4083(a))’’, and
(B) by striking ‘‘4091’’ each place it ap-
pears and inserting ‘‘4081’’.
(17)(A) Paragraph (1) of section 6427(f) is
amended 
by 
striking 
‘‘4091(c)(1)(A), 
or
4091(d)(1)(A)’’ and inserting ‘‘or 4091(c)(1)(A)’’.
(B) Paragraph (2) of section 6427(f) is amend-
ed to read as follows:
‘‘(2) DEFINITIONS.—For purposes of paragraph
(1)—
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‘‘(A) REGULAR TAX RATE.—The term ‘reg-
ular tax rate’ means—
‘‘(i) in the case of gasoline or diesel
fuel, the aggregate rate of tax imposed by
section 4081 determined without regard to
subsection (c) thereof, and
‘‘(ii) in the case of aviation fuel, the
aggregate rate of tax imposed by section
4091 determined without regard to sub-
section (c) thereof.
‘‘(B) INCENTIVE
TAX
RATE.—The term
‘incentive tax rate’ means—
‘‘(i) in the case of gasoline or diesel
fuel, the aggregate rate of tax imposed by
section 4081 with respect to fuel described
in subsection (c)(1) thereof, and
‘‘(ii) in the case of aviation fuel, the
aggregate rate of tax imposed by section
4091 with respect to fuel described in sub-
section (c)(1)(B) thereof.’’
(18) Subsection (h) of section 6427 is amended
by striking ‘‘section 4082(b)’’ and inserting ‘‘section
4083(a)(2)’’.
(19) Paragraph (3) of section 6427(i) is amend-
ed—
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(A) by striking ‘‘GASOHOL’’ in the heading
and inserting ‘‘ ALCOHOL MIXTURE’’, and
(B) by striking ‘‘gasoline used to produce
gasohol (as defined in section 4081(c)(1))’’ in
subparagraph (A) and inserting ‘‘gasoline or
diesel fuel used to produce a qualified alcohol
mixture (as defined in section 4081(c)(3))’’.
(20) The heading of paragraph (4) of section
6427(i) is amended by inserting ‘‘4081 OR’’ before
‘‘4091’’.
(21) Subsection (l) of section 6427 is amended
to read as follows:
‘‘(l) NONTAXABLE USES OF DIESEL FUEL AND AVIA-
TION FUEL.—
‘‘(1) I N GENERAL.—Except as provided in sub-
section (k) and in paragraphs (3) and (4) of this
subsection, if—
‘‘(A) any diesel fuel on which tax has been
imposed by section 4081, or
‘‘(B) any aviation fuel on which tax has
been imposed by section 4091,
is used by any person in a nontaxable use, the Sec-
retary shall pay (without interest) to the ultimate
purchaser of such fuel an amount equal to the ag-
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gregate amount of tax imposed on such fuel under
section 4081 or 4091, as the case may be.
‘‘(2) N ONTAXABLE USE.—For purposes of this
subsection, the term ‘nontaxable use’ means—
‘‘(A) in the case of diesel fuel, any use
which is exempt from the tax imposed by sec-
tion 4041(a)(1) other than by reason of the im-
position of tax on any sale thereof, and
‘‘(B) in the case of aviation fuel, any use
which is exempt from the tax imposed by sec-
tion 4041(c)(1) other than by reason of the im-
position of tax on any sale thereof.
‘‘(3) LIMIT ON REFUND OF LEAKING UNDER-
GROUND STORAGE TANK TRUST FUND FINANCING
RATE.—Paragraph (1) shall not apply to so much of
the tax imposed by section 4081 or 4091 as is at-
tributable to the Leaking Underground Storage
Tank Trust Fund financing rate imposed by such
section in the case of—
‘‘(A) fuel used in a diesel-powered train,
and
‘‘(B) fuel used in any aircraft (other than
as supplies for vessels or aircraft, within the
meaning of section 4221(d)(3)).