(c) CLERICAL AMENDMENT.—The table of sections 
for subchapter B of chapter 65 of subtitle F is amended 
by striking the item relating to section 6426. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel used or sold after the date 
of the enactment of this section. 
SEC. 9. REPEAL OF PAYMENTS FOR CERTAIN FUELS NOT 
USED FOR TAXABLE PURPOSES. 
(a) IN GENERAL.—Section 6427 is amended by strik-
ing subsection (e). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 34 is amended— 
(A) in subsection (a), by inserting ‘‘and’’ 
after the comma at the end of paragraph (1), 
by striking ‘‘, and’’, and inserting a period at 
the end of paragraph (2), and by striking para-
graph (3), and 
(B) in subsection (b)— 
(i) by striking ‘‘or 6427,’’, and 
(ii) by striking ‘‘or 6427(k)’’. 
(2) Section 4007(b) of the CARES Act (15 
U.S.C. 9046(b)) is amended to read as follows: 
‘‘(b) USE
OF KEROSENE
IN COMMERCIAL AVIA-
TION.—In the case of kerosene used in commercial avia-
tion (as defined in section 4083 of the Internal Revenue 
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Code of 1986) during the excise tax holiday period no tax 
shall be imposed on such kerosene under— 
‘‘(1) section 4041(c) of the Internal Revenue 
Code of 1986, or 
‘‘(2) section 4081 of such Code (other than at 
the rate provided in subsection (a)(2)(B) thereof).’’. 
(3) Section 4041 is further amended by adding 
at the end the following new subsection: 
‘‘(n) REFERENCES TO SECTION 6427.—Each ref-
erence to section 6427 in this section shall be applied as 
such section was in effect on the date of the enactment 
of the Restoring Fuel Market Freedom Act of 2023.’’. 
(4) Section 4081(c) is amended by striking ‘‘(or 
with respect to which a credit or payment was al-
lowed or made by reason of section 6427)’’. 
(5) Section 4082(d)(2) is amended to read as 
follows: 
‘‘(2) WHOLESALE DISTRIBUTORS.—To the ex-
tent provided in regulations, subsection (a)(2) shall 
not apply to kerosene received by a wholesale dis-
tributor of kerosene if such distributor is registered 
under section 4101 with respect to the tax imposed 
by section 4081 on kerosene.’’. 
(6) Section 4084 is amended by striking para-
graph (3). 
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(7) Section 4041(a)(2) is further amended by 
striking ‘‘or 6427(e)’’. 
(8) Section 6206 is amended— 
(A) by striking ‘‘section 6420, 6421, or 
6427’’ and inserting ‘‘section 6420 or 6421’’, 
(B) by striking ‘‘or 4081 (with respect to 
payments under section 6427)’’, 
(C) by striking ‘‘section 6416(a)(4), 6420, 
6421, 
or 
6427,’’ 
and 
inserting 
‘‘section 
6416(a)(4), 6420, or 6421,’’. 
(9) Section 6416(a)(4)(C) is amended by insert-
ing ‘‘(as such section was in effect on the date of the 
enactment of the Restoring Fuel Market Freedom 
Act of 2023)’’ after ‘‘section 6427(i)(4)’’. 
(10) Section 6421(d) is amended by striking 
paragraph (2). 
(11) Section 6504(8) is amended by striking 
‘‘section 6420, 6421, or 6427’’ and inserting ‘‘sec-
tion 6420 or 6421’’. 
(12) Section 6675(b)(1) is amended by striking 
‘‘section 6416(a)(4), 6420, 6421, or 6427,’’ and in-
serting ‘‘section 6416(a)(4), 6420, or 6421,’’. 
(13) Section 7210 is amended by striking 
‘‘6427(j)(2),’’. 
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(14) Section 7603 is amended by striking 
‘‘6427(j)(2),’’. 
(15) Section 7604 is amended by striking 
‘‘6427(j)(2),’’ each place such term appears. 
(16) Section 7605 is amended— 
(A) by striking ‘‘, 6427(j)(2)’’, and 
(B) 
by 
striking 
‘‘section 
6420(e)(2), 
6421(g)(2), or 6427(j)(2)’’ and inserting ‘‘sec-
tion 6420(e)(2) or 6421(g)(2)’’. 
(17) Section 7609 is amended by striking 
‘‘6427(j)(2),’’. 
(18) Section 7610 is amended by striking 
‘‘6427(j)(2),’’. 
(19) Section 9502(d) is amended— 
(A) in paragraph (2), by striking ‘‘, 6421 
(relating to amounts paid in respect of gasoline 
used for certain nonhighway purposes), or 6427 
(relating to fuels not used for taxable purposes) 
(other than subsection (l)(4) thereof)’’ and in-
serting ‘‘or 6421 (relating to amounts paid in 
respect of gasoline used for certain nonhighway 
purposes)’’, and 
(B) in paragraph (3), by striking ‘‘(other 
than payments made by reason of paragraph 
(4) of section 6427(l))’’. 
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(20) Section 9503(c) is amended by striking 
paragraph (5). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after the date 
of the enactment of this section. 
Æ 
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