,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bbjb  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bc1 #bjac ,mr4 
,thornberry 7for himself1 ,mr4 ,larson  
of ,connecticut1 and ,mr4 ,matheson7    
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
provide for the equalization of the     
excise tax on liquefied natural gas and 
per energy equivalent of diesel4  #a4   
,short title ,this ,act may be cited as 
the ,,lng ,excise ,tax ,equalization    
,act of #bjac4  #b4 ,findings ,the      
,congress finds the following3  7#a7    
,liquefied natural gas has an energy    
content of #gd1gjj ,btu per gallon      
7lower heating value74  7#b7 ,diesel has
 an energy content of #abh1gjj ,btu per 
gallon 7lower heating value74  7#c7 ,a  
gallon of liquefied natural gas only    
produces #eh4jd percent of the energy   
produced from a gallon of diesel2       
however1 the ,federal excise taxes on   

liquefied natural gas and diesel are    
both #bd4c cents per gallon4  7#d7 ,the 
,federal excise tax on compressed       
natural gas is #ah4c cents per energy   
equivalent of a gallon of gasoline4  #c4
 ,equalization of excise tax on         
liquefied natural gas and per energy    
equivalent of diesel  7a7 ,in general   
,subparagraph 7,b7 of section           
#djda7;a77#b7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
the period at the end of clause 7ii7 and
 inserting 1 and1 and by inserting after
 clause 7ii7 the following new clause3  
7iii7 in the case of liquefied natural  
gas1 #bd4c cents per energy equivalent  
of a gallon of diesel4  4  7b7 ,energy  
equivalent of a gallon of diesel and    
administrative provision ,paragraph 7#b7
 of section #djda7;a7 of such ,code is  
amended by adding at the end the        
following3  7,c7 ,energy equivalent of a
 gallon of diesel ,for purposes of this 
paragraph1 the term energy equivalent of
 a gallon of diesel means1 with respect 

to a liquefied natural gas fuel1 the    
amount of such fuel having a ,btu       
content of #abh1gjj 7lower heating      
value74  7,d7 ,administrative provisions
 ,for purposes of applying this title   
with respect to the taxes imposed by    
this subsection1 references to any      
liquid subject to tax under this        
subsection shall be treated as including
 references to liquefied natural gas    
subject to tax under this paragraph4  4 
7c7 ,conforming amendments ,section     
#djda7;a77#b77;,b77ii7 of such ,code is 
amended--  7#a7 by striking liquefied   
natural gas11 and  7#b7 by striking     
peat71 and and inserting peat7 and4  7d7
 ,effective date ,the amendments made by
 this section shall apply to any sale or
 use of liquefied natural gas after #ad 
days after the date of the enactment of 
this ,act4