,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bhfd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ba1 #bjai,mr4   
,blum5au] introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to increase !     
excise tax on gasol9e1 diesel1 & k]os5e 
fuels4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,rebuild ,am]ica ,act ( #bjai4
  #b4 ,s5se ( ,congress ,x is ! s5se (  
,congress t by #bjbi ! gas tax %\ld be  
repeal$ & replac$ ) a m su/a9able1 /able
 fund+ s\rce4  #c4 ,tax on motor fuels  
7a7 ,gasol9e o!r ?an aviation gasol9e   
,section #djha7;a77#b77;,a77i7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7i7 9 ! case (       
gasol9e o!r ?an aviation gasol9e--  7,i7
 = tax impos$ be=e #bjbj1 #ah4c c5ts p] 
gallon1  7,,ii7 = tax impos$ dur+ #bjbj1
 #bc4c c5ts p] gallon1  7,,iii7 = tax   
impos$ dur+ #bjba1 #bh4c c5ts p] gallon1
  7,,iv7 = tax impos$ dur+ #bjbb1 #cc4c 
c5ts p] gallon1  7,v7 = tax impos$ dur+ 

#bjbc1 #ch4c c5ts p] gallon1 &  7,,vi7 =
 tax impos$ aft] #bjbc1 #dc4c c5ts p]   
gallon1  4  7b7 ,diesel fuel or k]os5e  
,section #djha7;a77#b77;,a77iii7 ( su*  
,code is am5d$ to read z foll[s3  7iii7 
9 ! case ( diesel fuel or k]os5e--  7,i7
 = tax impos$ be=e #bjbj1 #bd4c c5ts p] 
gallon1  7,,ii7 = tax impos$ dur+ #bjbj1
 #bi4c c5ts p] gallon1  7,,iii7 = tax   
impos$ dur+ #bjba1 #cd4c c5ts p] gallon1
  7,,iv7 = tax impos$ dur+ #bjbb1 #ci4c 
c5ts p] gallon1  7,v7 = tax impos$ dur+ 
#bjbc1 #dd4c c5ts p] gallon1 &  7,,vi7 =
 tax impos$ aft] #bjbc1 #di4c c5ts p]   
gallon4  4  7c7 ,increase = inflation   
,section #djha7;a77#b7 ( su* ,code is   
am5d$ by add+ at ! end ! foll[+3  7,e7  
,adju/m5t = inflation ,9 ! case ( any   
cal5d> ye> beg9n+ aft] #bjbd1 ! rates ( 
tax conta9$ 9 clauses 7i7 & 7iii7 (     
subp>agraph 7,a7 %all ea* be increas$ by
 an am\nt equal to--  7i7 su* rate1     
multipli$ by  7ii7 ! co/ ( liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye>1 det]m9$ by sub/itut+ cal5d> 

ye> #bjbc = cal5d> ye> #bjaf 9          
subp>agraph 7,a77ii7 !re(4  ,any        
increase "u ! prec$+ s5t5ce %all be     
r\nd$ to ! ne>e/ #j4a c5ts4  4  7d7     
,diesel-,wat] fuel emulsion ,section    
#djha7;a77#b77;,d7 ( su* ,code is am5d$ 
by /rik+ #ai4g c5ts = #bd4c c5ts &      
ins]t+ a rate equal to #ga p]c5t ( !    
rate 9 effect "u su* subp>agraph 7)\t   
reg>d to ?is subp>agraph74  7e7         
,t]m9ation ,section #djha7;d77#a7 ( su* 
,code is am5d$ by /rik+ ,septemb] #cj1  
#bjbb & ins]t+ ,decemb] #ca1 #bjbi4  7f7
 ,allocation 9 acc\nts 9 highway tru/   
fund  7#a7 ,9 g5]al ,section            
#iejc7;e77#b77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ to read z foll[s3
  7,a7 except z o!rwise provid$ 9 ?is   
s5t5ce-- 7i7 #b4hf c5ts p] gallon )     
respect to taxes impos$ dur+ cal5d> ye>s
 be=e #bjbj1  7ii7 #c4hf c5ts p] gallon 
) respect to taxes impos$ dur+ cal5d>   
ye> #bjbj1  7iii7 #d4hf c5ts p] gallon )
 respect to taxes impos$ dur+ cal5d> ye>
 #bjba1  7iv7 #e4hf c5ts p] gallon )    

respect to taxes impos$ dur+ cal5d> ye> 
#bjbb1  7v7 #f4hf c5ts p] gallon )      
respect to taxes impos$ dur+ cal5d> ye> 
#bjbc1 &  7vi7 #g4hf c5t] p] gallon )   
respect to taxes impos$ aft] cal5d> ye> 
#bjbc1  4  7#b7 ,adju/m5t = inflation   
,section #iejc7;e7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#f7 ,adju/m5t =
 inflation ,9 ! case ( any cal5d> ye>   
beg9n+ aft] #bjbd1 ! rate ( tax conta9$ 
9 p>agraph 7#b77;,a7 %all be increas$ by
 an am\nt equal to--  7,a7 su* rate1    
multipli$ by  7,b7 ! co/ ( liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye>1 det]m9$ by sub/itut+ cal5d> 
ye> #bjbc = cal5d> ye> #bjaf 9          
subp>agraph 7,a77ii7 !re(4  ,any        
increase "u ! prec$+ s5t5ce %all be     
r\nd$ to ! ne>e/ #j4a c5ts4  4  7g7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to fuel remov$1      
ent]$1 or sold aft] ,decemb] #ca1 #bjah4
  #d4 ,floor /ocks tax  7a7 ,imposition 
( tax ,9 ! case ( tax$ fuel to :i* a    

qualifi$ p]son holds title on ,janu>y   
#a1 #bjbj1 !re is h]eby impos$ on su*   
fuel a tax at a rate ( #e c5ts p]       
gallon4  7b7 ,tax$ fuel def9$ ,! t]m    
tax$ fuel means taxable fuel 7z su* t]m 
is def9$ 9 section #djhc7;a77#a771 o!r  
?an aviation fuel1 on :i* tax 0 impos$  
7& n cr$it$ or refund$7 "u section #djha
 ( ! ,int]nal ,rev5ue ,code ( #aihf be=e
 ,janu>y #a1 #bjbj4  7c7 ,qualifi$ p]son
 def9$ ,= purposes ( ?is section-- 7#a7 
,9 g5]al ,! t]m qualifi$ p]son means a  
p]son :o1 on ,janu>y #a1 #bjbj1 holds   
title to n less ?an #b1jjj gallons (    
tax$ fuel 7o!r ?an fuel held 9 ! tank ( 
a motor vehicle or motorboat7 held =    
sale4  7#b7 ,aggregation rule ,=        
purposes ( ! #b1jjj gallon requirem5t1  
all memb]s ( ! same controll$ gr\p (    
corporations 7)9 ! mean+ ( section      
#bfg7;f77 & all p]sons "u common control
 7)9 ! mean+ ( section #eb7;b7 b det]m9$
 by treat+ an int]e/ ( m ?an #ej p]c5t z
 a controll+ int]e/7 %all be treat$ z #a
 p]son4  7d7 ,o!r provisions ( law ,all 

provisions ( law1 includ+ p5alties1     
applicable ) respect to ! taxes impos$  
by section #djha ( ! ,int]nal ,rev5ue   
,code ( #aihf %all1 ins(> z applicable &
 n inconsi/5t ) ! provisions ( ?is      
section1 apply ) respect to ! taxes     
impos$ by subsection 7a7 to ! same ext5t
 z if su* taxes 7 impos$ by su* section 
#djha4