I
105TH CONGRESS
1ST SESSION
H. R. 2489
To amend the Internal Revenue Code of 1986 to provide that the incentives
for alcohol used as a fuel shall be extended as part of any extension
of fuel tax rates.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 17, 1997
Mr. LAHOOD (for himself, Mr. EWING, Mr. BARRETT of Nebraska, Mr.
NUSSLE, Mr. EVANS, Mr. MINGE, Mr. SHIMKUS, Mr. WELLER, Mr.
HASTERT, Mr. GUTKNECHT, Mr. MANZULLO, Mr. DAVIS of Illinois, Mr.
POSHARD, Mr. LEACH, Mr. BOSWELL, Mr. GANSKE, Mr. LATHAM, Mr.
MARTINEZ, Mr. COSTELLO, Mr. THUNE, Mr. CHRISTENSEN, Mrs. EMER-
SON, Mr. SKELTON, Mr. HULSHOF, Ms. DANNER, Ms. STABENOW, Mr.
TRAFICANT, Mr. LIPINSKI, Mr. HILL, Mr. POMEROY, Mr. GUTIERREZ,
Mr. YATES, Mr. PETERSON of Minnesota, and Mr. BONIOR) 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
that the incentives for alcohol used as a fuel shall be
extended as part of any extension of fuel tax rates.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF INCENTIVES FOR ALCOHOL
USED AS A FUEL.
(a) EXTENSION OF INCOME TAX CREDIT.—Para-
graph (1) of section 40(e) of the Internal Revenue Code
of 1986 (relating to credit for alcohol used as fuel) is
amended—
(1) by striking ‘‘2000’’ and inserting ‘‘2007 (or,
if later, the date specified in section 4081(d)(1))’’,
and
(2) by striking ‘‘2001’’ and inserting ‘‘2008 (or,
if later, the day after the date specified in section
4081(d)(1))’’.
(b) FUEL TAX RATE REDUCTIONS.—
(1) Subparagraph (C) of section 4041(b)(2) of
such Code is amended by striking ‘‘2000’’ and in-
serting ‘‘2007 (or, if later, the day after the date
specified in section 4081(d)(1))’’.
(2) Paragraph (3) of section 4041(k) of such
Code is amended by striking ‘‘2000’’ and inserting
‘‘2007 (or, if later, the date specified in section
4081(d)(1))’’.
(3) Paragraph (8) of section 4081(c) is amend-
ed by striking ‘‘2000’’ and inserting ‘‘2007 (or, if
later, the date specified in subsection (d)(1))’’.
(4) Paragraph (5) of section 4091(c) is amend-
ed by striking ‘‘2000’’ and inserting ‘‘2007 (or, if
later, the date specified in subsection (b)(3)(A)(ii))’’.
(c) REFUNDS.—Paragraph (4) of section 6427(f) of
such Code is amended by striking ‘‘1999’’ and inserting
‘‘2006 (or, if later, the date specified in section
4081(d)(1))’’.
(d) CONFORMING AMENDMENTS TO TARIFF SCHED-
ULE.—
(1) Heading 9901.00.50 of the Harmonized
Tariff Schedule of the United States (19 U.S.C.
3007) is amended in the effective period column by
striking ‘‘10/1/2000’’ each place it appears and in-
serting ‘‘10/1/2007 (or, if later, the day after the
date specified in section 4081(d)(1) of the Internal
Revenue Code of 1986)’’.
(2) Heading 9901.00.52 of the Harmonized Tariff
Schedule of the United States is amended in the ef-
fective period column by striking ‘‘10/1/2000’’ each
place it appears and inserting ‘‘10/1/2007’’ (or, if
later, the day after the date specified in section
4081(d)(1) of the Internal Revenue Code of 1986)’’.
(e) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
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