I 
119TH CONGRESS 
1ST SESSION H. R. 2146 
To amend the Internal Revenue Code of 1986 to provide refunds with respect 
to certain dyed fuels that are exempt from tax and with respect to 
which tax was previously paid. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 14, 2025 
Ms. MOORE of Wisconsin (for herself, Mr. WIED, Mr. STEIL, Mr. POCAN, Mr. 
VAN ORDEN, Mr. FITZGERALD, Mr. GROTHMAN, Mr. TIFFANY, and Ms. 
VAN DUYNE) 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 provide 
refunds with respect to certain dyed fuels that are ex-
empt from tax and with respect to which tax was pre-
viously paid. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REFUNDS WITH RESPECT TO CERTAIN DYED 
FUELS THAT ARE EXEMPT FROM TAX AND 
WITH RESPECT TO WHICH TAX WAS PRE-
VIOUSLY PAID. 
(a) IN GENERAL.— 
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(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 section: 
‘‘SEC. 6434. ELIGIBLE INDELIBLY DYED DIESEL FUEL OR 
KEROSENE. 
‘‘(a) IN GENERAL.—In the case of a person which 
establishes to the satisfaction of the Secretary that such 
person removed from a terminal eligible indelibly dyed die-
sel fuel or kerosene, the Secretary shall pay to such person 
an amount (without interest) equal to the tax described 
in subsection (b)(1) with respect to such eligible indelibly 
dyed diesel fuel or kerosene. 
‘‘(b) ELIGIBLE INDELIBLY DYED DIESEL FUEL OR 
KEROSENE DEFINED.—For purposes of this section, the 
term ‘eligible indelibly dyed diesel fuel or kerosene’ means 
diesel fuel or kerosene— 
‘‘(1) with respect to which a tax under section 
4081 was previously paid (and not credited or re-
funded), and 
‘‘(2) which is exempt from taxation under sec-
tion 4082(a). 
‘‘(c) TREATMENT OF PAYMENTS.—For purposes of 
section 1324 of title 31, United States Code, the payments 
under subsection (a) shall be treated in the same manner 
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as a refund due from a credit provision referred to in sub-
section (b)(2) of such section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6206 of such Code is amended— 
(A) by striking ‘‘or 6427’’ each place it ap-
pears and inserting ‘‘6427, or 6434’’, and 
(B) by striking ‘‘6420 and 6421’’ and in-
serting ‘‘6420, 6421, and 6434’’. 
(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) with respect to which payment is made 
under section 6434.’’. 
(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 6434 (relat-
ing to eligible indelibly dyed diesel fuel or ker-
osene)’’, and 
(B) in subsection (b)(1), by striking ‘‘or 
6427’’ and inserting ‘‘6427, or 6434’’. 
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(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. 6434. Eligible indelibly dyed diesel fuel or kerosene.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to eligible indelibly dyed diesel fuel 
or kerosene (as defined in section 6434(b) of the Internal 
Revenue Code of 1986, as added by this section) removed 
on or after the date that is 180 days after the date of 
the enactment of this Act. 
Æ 
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