I
106TH CONGRESS
2D SESSION
H. R. 3881
To amend the Internal Revenue Code of 1986 to repeal the 1993 4.3-
cent increases in motor fuel taxes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 9, 2000
Mr. GRAHAM 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 repeal
the 1993 4.3-cent increases in motor fuel taxes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REPEAL OF 1993 INCREASES IN MOTOR FUEL
TAXES.
(a) HIGHWAY GASOLINE.—Clause (i) of section
4081(a)(2)(A) of the Internal Revenue Code of 1986 is
amended by striking ‘‘18.3 cents’’ and inserting ‘‘14
cents’’.
(b) AVIATION GASOLINE.—Clause (ii) of section
4081(a)(2)(A) of such Code is amended by striking ‘‘19.3
cents’’ and inserting ‘‘15 cents’’.
(c) DIESEL FUEL AND KEROSENE.—Clause (iii) of
section 4081(a)(2)(A) of such Code is amended by striking
‘‘24.3 cents’’ and inserting ‘‘20 cents’’.
(d) AVIATION FUEL.—Paragraph (1) of section
4091(b) of such Code is amended by striking ‘‘21.8 cents’’
and inserting ‘‘17.5 cents’’.
(e) FUEL USED ON INLAND WATERWAYS.—
(1) Paragraph (1) of section 4042(b) of such
Code is amended by adding ‘‘and’’ at the end of sub-
paragraph (A), by striking ‘‘, and’’ at the end of
subparagraph (B) and inserting a period, and by
striking subparagraph (C).
(2) Paragraph (2) of section 4042(b) of such
Code is amended by striking subparagraph (C).
(f) TECHNICAL AMENDMENTS.—
(1) Subparagraph (A) of section 4041(a)(1) of
such Code is amended by striking ‘‘or a diesel-pow-
ered train’’ each place it appears and by striking ‘‘or
train’’.
(2) Subparagraph (C) of section 4041(a)(1) of
such Code is amended by striking clause (ii) and by
redesignating clause (iii) as clause (ii).
(3) Subclause (I) of section 4041(a)(1)(C)(ii) of
such Code, as redesignated by paragraph (2), is
amended by striking ‘‘7.3 cents’’ and inserting ‘‘3
cents’’ and by striking ‘‘4.3 cents per gallon’’ and
inserting ‘‘zero’’.
(4) Subsection (a) of section 4041 of such Code
is amended by striking paragraph (3).
(5) Subparagraph (C) of section 4041(b)(1) of
such Code is amended by striking all that follows
‘‘section 6421(e)(2)’’ and inserting a period.
(6) Paragraph (3) of section 4041(c) of such
Code is amended to read as follows:
‘‘(3) TERMINATION.—The rate of the taxes im-
posed by paragraph (1) shall be zero after Sep-
tember 30, 2007.’’
(7) 
Clauses 
(i) 
and 
(ii) 
of 
section
4041(m)(1)(A) of such Code are amended to read as
follows:
‘‘(i) 7 cents per gallon on and after
the date of the enactment of this clause
and before October 1, 2005, and
‘‘(ii) zero after September 30, 2005,
and’’.
(8) Subsection (c) of section 4081 of such Code
is amended by striking paragraph (6) and by redes-
ignating paragraphs (7) and (8) as paragraphs (6)
and (7), respectively.
(9) Paragraphs (1) and (2) of section 4081(d)
of such Code are amended to read as follows:
‘‘(1) IN GENERAL.—The rates of tax specified
in clauses (i) and (iii) of subsection (a)(2)(A) shall
be zero after September 30, 2005.
‘‘(2) AVIATION
GASOLINE.—The rate of tax
specified in subsection (a)(2)(A)(ii) shall be zero
after September 30, 2007.’’
(10) Paragraph (3) of section 4083(a) of such
Code is amended by striking ‘‘or a diesel-powered
train’’.
(11) Subparagraph (A) of section 4091(b)(3) of
such Code is amended to read as follows:
‘‘(A) The rate of tax specified in para-
graph (1) shall be zero after September 30,
2007.’’
(12) Subsection (c) of section 4091 of such
Code is amended—
(A) by striking ‘‘13.4 cents’’ each place it
appears in paragraph (1) and inserting ‘‘9.1
cents’’,
(B) by striking ‘‘14 cents’’ in paragraph
(1) and inserting ‘‘9.7 cents’’,