I 
110TH CONGRESS 
2D SESSION 
H. R. 5986 
To amend the Internal Revenue Code of 1986 to immediately terminate 
the excise tax on diesel fuel and the tax credits for ethanol and other 
alcohol fuels. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 7, 2008 
Mr. BURGESS 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 immediately 
terminate the excise tax on diesel fuel and the tax credits 
for ethanol and other alcohol fuels. 
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 ‘‘Diesel Fuel Tax Relief 
Act of 2008’’. 
SEC. 2. IMMEDIATE TERMINATION OF EXCISE TAX ON DIE-
SEL FUEL. 
(a) IN GENERAL.—Subsection (a) of section 4083 of 
the Internal Revenue Code of 1986 (relating to taxable 
VerDate Aug 31 2005 
06:12 May 08, 2008
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5986.IH
H5986
erowe on PRODPC61 with BILLS
fuel) is amended by striking subparagraph (B) and insert-
ing ‘‘and’’ at the end of subparagraph (A). 
(b) EXEMPTION FROM SPECIAL FUELS TAX.—Sec-
tion 4041 of such Code is amended by adding at the end 
the following new subsection: 
‘‘(n) EXEMPTION FOR DIESEL FUEL.—No tax shall 
be imposed under this section on any diesel fuel (as de-
fined in section 4083(a)).’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 4041 of such Code is amended— 
(A) by striking paragraph (1) of subsection 
(a), 
(B) by striking all that follows ‘‘section 
6421(e)(2)’’ in subsection (b)(1)(C) and insert-
ing a period, 
(C) by striking paragraph (3) of subsection 
(d), and 
(D) by striking ‘‘DIESEL FUEL AND SPE-
CIAL’’ in the heading of subsection (a) and in-
serting ‘‘SPECIAL’’. 
(2) Section 4081 of such Code is amended— 
(A) by striking ‘‘diesel fuel or’’ in sub-
section (a)(2)(a)(iii), 
(B) by striking subparagraph (D) in sub-
section (a)(2), and 
VerDate Aug 31 2005 
06:12 May 08, 2008
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5986.IH
H5986
erowe on PRODPC61 with BILLS
(C) by striking subsection (c). 
(3) Section 4082 of such Code is amended— 
(A) by striking ‘‘diesel fuel and’’ each 
place it appears in the heading and text thereof, 
and 
(B) by striking ‘‘, diesel fuel,’’ in sub-
section (d)(1)(A) thereof. 
(4) Section 6427 of such Code is amended— 
(A) by striking ‘‘DIESEL’’ in the heading of 
subsection (b)(4), 
(B) by striking ‘‘, diesel fuel,’’ each place 
it appears in the heading and text of subsection 
(f), 
(C) by striking paragraph (2) of subsection 
(h), 
(D) in subsection (l)— 
(i) by striking ‘‘DIESEL FUEL AND’’ 
in the heading thereof, 
(ii) by striking ‘‘diesel fuel or’’ in 
paragraph (1), 
(iii) by striking paragraph (3), and 
(iv) by striking ‘‘diesel fuel or’’ each 
place it appears in the heading and text of 
paragraph (5), and 
(E) by striking subsection (m). 
VerDate Aug 31 2005 
06:12 May 08, 2008
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5986.IH
H5986
erowe on PRODPC61 with BILLS
(5) Section 6715(c)(1) of such Code is amended 
by striking ‘‘diesel fuel or’’. 
(6) Section 7012(3) of such Code is amended 
by striking ‘‘and diesel fuel’’. 
(7) Section 9503(b)(1) of such Code is amend-
ed— 
(A) by striking ‘‘diesel fuels and’’ in sub-
paragraph (A), and 
(B) by striking ‘‘, diesel fuel,’’ in subpara-
graph (D). 
(8) Section 9508(b) of such Code is amended— 
(A) by striking ‘‘, diesel fuel,’’ in para-
graph (2), and 
(B) by striking the flush sentence at the 
end. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to liquids removed, entered, or sold 
after the date of the enactment of this Act. 
(e) TRUST FUNDS HELD HARMLESS.—The Sec-
retary of the Treasury shall periodically transfer from the 
general fund of the Treasury to each of the trust funds 
established under chapter 98 of the Internal Revenue Code 
of 1986 amounts equal to the reduction in the appropria-
tions or transfers to such trust fund which result by rea-
son of the amendments made by this Act. 
VerDate Aug 31 2005 
06:12 May 08, 2008
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5986.IH
H5986
erowe on PRODPC61 with BILLS
SEC. 3. IMMEDIATE TERMINATION OF EXCISE AND INCOME 
TAX CREDITS FOR ETHANOL AND OTHER AL-
COHOL FUELS. 
(a) TERMINATION OF EXCISE TAX CREDIT.—Sec-
tions 6426(b)(5) and 6427(e)(5)(A) of the Internal Rev-
enue Code of 1986 are each amended by striking ‘‘Decem-
ber 31, 2010’’ and inserting ‘‘the date of the enactment 
of the Diesel Fuel Tax Relief Act of 2008’’. 
(b) TERMINATION OF INCOME TAX CREDIT.—Para-
graph (1) of section 40(e) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘any sale or use—’’ and 
all that follows and inserting ‘‘any sale or use for any pe-
riod after the date of the enactment of the Diesel Fuel 
Tax Relief Act of 2008’’. 
Æ 
VerDate Aug 31 2005 
06:12 May 08, 2008
Jkt 069200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H5986.IH
H5986
erowe on PRODPC61 with BILLS