I 
118TH CONGRESS 
1ST SESSION H. R. 3524 
To amend the Internal Revenue Code of 1986 to allow for payments to 
certain individuals who dye fuel, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 18, 2023 
Ms. MOORE of Wisconsin (for herself, Ms. VAN DUYNE, Mr. GALLAGHER, Mr. 
STEIL, Mr. POCAN, Mr. VAN ORDEN, Mr. FITZGERALD, Mr. GROTHMAN, 
and Mr. TIFFANY) 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 allow for 
payments to certain individuals who dye fuel, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. PAYMENT TO CERTAIN INDIVIDUALS WHO DYE 
FUEL. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new subsection: 
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‘‘SEC. 6433. DYED FUEL. 
‘‘(a) IN GENERAL.—If a person establishes to the 
satisfaction of the Secretary that such person meets the 
requirements of subsection (b) with respect to diesel fuel 
or kerosene, then the Secretary shall pay to such person 
an amount (without interest) equal to the tax described 
in subsection (b)(2)(A) with respect to such diesel fuel or 
kerosene. 
‘‘(b) REQUIREMENTS.— 
‘‘(1) IN
GENERAL.—A person meets the re-
quirements of this subsection with respect to diesel 
fuel or kerosene if such person removes from a ter-
minal eligible indelibly dyed diesel fuel or kerosene. 
‘‘(2) ELIGIBLE INDELIBLY DYED DIESEL FUEL 
OR KEROSENE DEFINED.—The term ‘eligible indeli-
bly dyed diesel fuel or kerosene’ means diesel fuel or 
kerosene— 
‘‘(A) with respect to which a tax under sec-
tion 4081 was previously paid (and not credited 
or refunded), and 
‘‘(B) which is exempt from taxation under 
section 4082(a). 
‘‘(c) CROSS REFERENCE.—For civil penalty for ex-
cessive claims under this section, see section 6675.’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Section 6206 of the Internal Revenue Code 
of 1986 is amended— 
(A) by striking ‘‘or 6427’’ each place it ap-
pears and inserting ‘‘6427, or 6433’’, and 
(B) by striking ‘‘6420 and 6421’’ and in-
serting ‘‘6420, 6421, and 6433’’. 
(2) Section 6430 of such Code is amended— 
(A) by striking ‘‘or’’ at the end of para-
graph (2), by striking the period at the end of 
paragraph (3) and inserting ‘‘or’’, and by add-
ing at the end the following new paragraph: 
‘‘(4) which are removed as eligible indelibly 
dyed diesel fuel or kerosene under section 6433.’’. 
(3) Section 6675 of such Code is amended— 
(A) in subsection (a), by striking ‘‘or 6427 
(relating to fuels not used for taxable pur-
poses)’’ and inserting ‘‘6427 (relating to fuels 
not used for taxable purposes), or 6433 (relat-
ing to eligible indelibly dyed fuel)’’, and 
(B) in subsection (b)(1), by striking 
‘‘6421, or 6427,’’ and inserting ‘‘6421, 6427, 
or 6433’’. 
(4) The table of sections for subchapter B of 
chapter 65 of such Code is amended by adding at 
the end the following new item: 
‘‘Sec. 6433. Dyed fuel.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to eligible indelibly dyed diesel fuel 
or kerosene removed on or after the date that is 180 days 
after the date of the enactment of this section. 
Æ 
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