,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #affe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bf1 #bjae ,mr4  
,"y ( ,indiana 7= himself1 ,mr4 ,l>son (
 ,connecticut1 ,mr4 ,?ornb]ry1 & ,mr4   
,k9d7 introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to equalize ! excise tax 
on liquefi$ natural gas & liquefi$      
petroleum gas4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,alt]native ,fuel  
,tax ,p>ity ,act4  #b4 ,equalization (  
excise taxes & cr$its on liquefi$       
natural gas & liquefi$ petroleum gas    
7a7 ,liquefi$ petroleum gas  7#a7 ,9    
g5]al ,subp>agraph 7,b7 ( section       
#djda7;a77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ & at ! end ( 
clause 7i71 by r$esignat+ clause 7ii7 z 
clause 7iii71 & by ins]t+ aft] clause   
7i7 ! foll[+ new clause3  7ii7 9 ! case 
( liquefi$ petroleum gas1 #ah4c c5ts p] 
en]gy equival5t ( a gallon ( gasol9e1 & 
4  7#b7 ,en]gy equival5t ( a gallon (   

gasol9e ,p>agraph 7#b7 ( section        
#djda7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end !       
foll[+3  7,c7 ,en]gy equival5t ( a      
gallon ( gasol9e ,= purposes ( ?is      
p>agraph1 ! t]m en]gy equival5t ( a     
gallon ( gasol9e means1 ) respect to a  
liquefi$ petroleum gas fuel1 ! am\nt (  
su* fuel hav+ a ,btu cont5t ( #aae1djj  
7l[] heat+ value74 ,= purposes ( !      
prec$+ s5t5ce1 a ,btu cont5t ( #aae1djj 
7l[] heat+ value7 is equal to #e4ge     
p\nds ( liquefi$ petroleum gas4  4  7b7 
,liquefi$ natural gas  7#a7 ,9 g5]al    
,subp>agraph 7,b7 ( section             
#djda7;a77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 z am5d$ by subsection 7a77#a71
 is am5d$ by /rik+ & at ! end ( clause  
7ii71 by /rik+ ! p]iod at ! end ( clause
 7iii7 & ins]t+ 1 & & by ins]t+ aft]    
clause 7iii7 ! foll[+ new clause3  7iv7 
9 ! case ( liquefi$ natural gas1 #bd4c  
c5ts p] en]gy equival5t ( a gallon (    
diesel4  4  7#b7 ,en]gy equival5t ( a   
gallon ( diesel ,p>agraph 7#b7 ( section

 #djda7;a7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf1 z am5d$ by subsection 7a77#b71 is
 am5d$ by add+ at ! end ! foll[+3  7,d7 
,en]gy equival5t ( a gallon ( diesel ,= 
purposes ( ?is p>agraph1 ! t]m en]gy    
equival5t ( a gallon ( diesel means1 )  
respect to a liquefi$ natural gas fuel1 
! am\nt ( su* fuel hav+ a ,btu cont5t ( 
#abh1gjj 7l[] heat+ value74 ,= purposes 
( ! prec$+ s5t5ce1 a ,btu cont5t (      
#abh1gjj 7l[] heat+ value7 is equal to  
#f4jf p\nds ( liquefi$ natural gas4  4  
7#c7 ,alt]native fuel cr$it = liquefi$  
natural gas ,section #fdbf7;d7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ p>agraph 7#e7 z p>agraph  
7#f7 & by ins]t+ aft] p>agraph 7#d7 !   
foll[+ new p>agraph3  7#e7 ,special rule
 = liquefi$ natural gas ,9 ! case (     
liquefi$ natural gas1 ! alt]native fuel 
cr$it is ! product ( #ej c5ts & ! p]    
en]gy equival5t ( a gallon ( diesel 7z  
def9$ 9 section #djda7;a77#b77;,d77 = ! 
numb] ( gallons ( liquefi$ natural gas  
sold by ! taxpay] = use z a fuel 9 a    

motor vehicle or motorboat1 sold by !   
taxpay] = use z a fuel 9 aviation1 or s 
us$ by ! taxpay]4  4  7#d7 ,con=m+      
am5dm5ts ,section                       
#djda7;a77#b77;,b77iii7 ( ! ,int]nal    
,rev5ue ,code ( #aihf1 z r$esignat$ by  
subsection 7a77#a71 is am5d$--  7,a7 by 
/rik+ liquefi$ natural gas11 &  7,b7 by 
/rik+ peat71 & & ins]t+ peat7 &4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to any sale or use ( 
fuel aft] ,decemb] #ca1 #bjae4