I 
114TH CONGRESS 
1ST SESSION 
H. R. 898 
To amend the Internal Revenue Code of 1986 to provide for the equalization 
of the excise tax on liquefied natural gas and liquefied petroleum gas. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 11, 2015 
Mr. KELLY of Pennsylvania (for himself and Mr. KIND) 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 
for the equalization of the excise tax on liquefied natural 
gas and liquefied petroleum gas. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Energy Production 
Fairness Act’’. 
SEC. 2. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NAT-
URAL GAS AND LIQUEFIED PETROLEUM GAS. 
(a) LIQUEFIED PETROLEUM GAS.— 
(1) IN GENERAL.—Subparagraph (B) of section 
4041(a)(2) of the Internal Revenue Code of 1986 is 
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amended by striking ‘‘and’’ at the end of clause (i), 
by redesignating clause (ii) as clause (iii), and by in-
serting after clause (i) the following new clause: 
‘‘(ii) in the case of liquefied petroleum 
gas, 18.3 cents per energy equivalent of a 
gallon of gasoline, and’’. 
(2) ENERGY
EQUIVALENT
OF
A
GALLON
OF 
GASOLINE.—Paragraph (2) of section 4041(a) of the 
Internal Revenue Code of 1986 is amended by add-
ing at the end the following: 
‘‘(C) ENERGY EQUIVALENT OF A GALLON 
OF
GASOLINE.—For purposes of this para-
graph, the term ‘energy equivalent of a gallon 
of gasoline’ means, with respect to a liquefied 
petroleum gas fuel, the amount of such fuel 
having a Btu content of 115,400 (lower heating 
value).’’. 
(b) LIQUEFIED NATURAL GAS.— 
(1) IN GENERAL.—Subparagraph (B) of section 
4041(a)(2) of the Internal Revenue Code of 1986, as 
amended by subsection (a)(1), is amended by strik-
ing ‘‘and’’ at the end of clause (ii), by striking the 
period at the end of clause (iii) and inserting ‘‘, 
and’’ and by inserting after clause (iii) the following 
new clause: 
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‘‘(iv) in the case of liquefied natural 
gas, 24.3 cents per energy equivalent of a 
gallon of diesel.’’. 
(2) ENERGY
EQUIVALENT
OF
A
GALLON
OF 
DIESEL.—Paragraph (2) of section 4041(a) of the 
Internal Revenue Code of 1986, as amended by sub-
section (a)(2), is amended by adding at the end the 
following: 
‘‘(D) ENERGY EQUIVALENT OF A GALLON 
OF DIESEL.—For purposes of this paragraph, 
the term ‘energy equivalent of a gallon of diesel’ 
means, with respect to a liquefied natural gas 
fuel, the amount of such fuel having a Btu con-
tent of 128,700 (lower heating value).’’. 
(3) 
CONFORMING
AMENDMENTS.—Section 
4041(a)(2)(B)(iv) of the Internal Revenue Code of 
1986, as redesignated by subsection (a)(1) and para-
graph (1), is amended— 
(A) by striking ‘‘liquefied natural gas,’’, 
and 
(B) by striking ‘‘peat), and’’ and inserting 
‘‘peat) and’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to any sale or use of fuel after 
September 30, 2014. 
Æ 
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