,,ii  #aadth ,,congress  #ast ,session  
,s4 #cdd  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #c1       
#bjae,mr4 ,bennet 7for himself and ,mr4 
,burr7 introduced the following bill2   
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to equalize the excise tax on     
liquified petroleum gas and liquified   
natural gas4  #a4 ,equalization of      
excise tax on liquefied petroleum gas   
and liquefied natural gas  7a7          
,liquefied petroleum gas  7#a7 ,in      
general ,subparagraph 7,b7 of section   
#djda7;a77#b7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
and at the end of clause 7i71 by        
redesignating clause 7ii7 as clause     
7iii71 and by inserting after clause 7i7
 the following new clause3  7ii7 in the 
case of liquefied petroleum gas1 #ah4c  
cents per energy equivalent of a gallon 
of gasoline1 and  4  7#b7 ,energy       
equivalent of a gallon of gasoline      

,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 gasoline ,for 
purposes of this paragraph1 the term    
energy equivalent of a gallon of        
gasoline means1 with respect to a       
liquefied petroleum gas fuel1 the amount
 of such fuel having a ,btu content of  
#aae1djj 7lower heating value74  4  7b7 
,liquefied natural gas  7#a7 ,in general
 ,subparagraph 7,b7 of section          
#djda7;a77#b7 of the ,internal ,revenue 
,code of #aihf1 as amended by subsection
 7a77#a71 is amended by striking and at 
the end of clause 7ii71 by striking the 
period at the end of clause 7iii7 and   
inserting 1 and and by inserting after  
clause 7iii7 the following new clause3  
7iv7 in the case of liquefied natural   
gas1 #bd4c cents per energy equivalent  
of a gallon of diesel4  4  7#b7 ,energy 
equivalent of a gallon of diesel        
,paragraph 7#b7 of section #djda7;a7 of 
such ,code1 as amended by subsection    

7a77#b71 is amended by adding at the end
 the following3  7,d7 ,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  4  7#c7 ,conforming amendments 
,section #djda7;a77#b77;,b77iii7 of the 
,internal ,revenue ,code of #aihf1 as   
redesignated by subsection 7a77#a71 is  
amended-- 7,a7 by striking liquefied    
natural gas11 and  7,b7 by striking     
peat71 and and inserting peat7 and4  7c7
 ,effective ,date ,the amendments made  
by this section shall apply to any sale 
or use of fuel after ,march #ca1 #bjae4