,i #aahth ,,congress #ast ,session ,h4 ,r4 #bijb ,,in ,,the ,,house ,,of ,,representatives ,april #bf1 #bjbc,mr4 ,perry 7for himself1 ,mr4 ,gosar1 ,mr4 ,burlison1 and ,mr4 ,crane7 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 repeal the alcohol fuels credit1 the biodiesels fuel credit1 the sustainable aviation fuel credit1 the clean fuel production credit1 the alcohol fuel1 biodiesel1 and alternative fuel mixtures credit1 and other related provisions4 #a4 ,short title ,this ,act may be cited as the ,restoring ,fuel ,market ,freedom ,act of #bjbc4 #b4 ,amendment of #aihf ,code ,except as otherwise expressly provided1 whenever in this ,act an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 #c4 ,repeal of ,alcohol fuels credit 7a7 ,in general ,section #dj is repealed4 7b7 ,conforming amendments 7#a7 ,section #be;,c7d77#c77;,b7 is amended by inserting 1 as in effect on the day before the date of the enactment of the ,restoring ,fuel ,market ,freedom ,act of #bjbc after section #dj4 7#b7 ,section #ch7;b7 is amended by striking paragraph 7#c74 7#c7 ,section #afh7l77#b77;,a7 is amended by inserting as in effect on the day before the date of the enactment of the ,restoring ,fuel ,market ,freedom ,act of #bjbc after section #dj7;b77#f77;,e74 7#d7 ,section #aif7;c7 is amended by striking paragraph 7#c74 7#e7 ,section #daja7;a77#a7 is amended by striking 1 and every person producing second generation biofuel 7as defined in section #dj7;b77#f77;,e774 7#f7 ,section #djad7;a77#a7 is amended by striking 1 #dj14 7c7 ,clerical ,amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of subtitle ,a is amended by striking the item relating to section #dj4 7d7 ,effective date ,the amendments made by this section shall apply to fuels produced after the date of the enactment of this section4 #d4 ,repeal of biodiesels fuel credit 7a7 ,in general ,section #dj;,a is repealed4 7b7 ,conforming amendments 7#a7 ,section #be;,c7d77#c77;,a7 is further amended by inserting 1 as in effect on the day before the date of the enactment of the ,restoring ,fuel ,market ,freedom ,act of #bjbc after section #dj;,a4 7#b7 ,section #cj;,c7,c77#a77;,b77ii77,i7 is amended by inserting 7as in effect on the day before the date of the enactment of the ,restoring ,fuel ,market ,freedom ,act of #bjbc7 after section #dj;,a7d77#a74 7#c7 ,section #ch7;b7 is further amended by striking paragraph 7#ag74 7#d7 ,section #aif7;c7 is further amended by striking paragraph 7#aa74 7#e7 ,section #daja7;a77#a7 is further amended by striking 1 every person producing or importing biodiesel 7as defined in section #dj;,a7d77#a774 7#f7 ,section #dajd7;a77#a7 is further amended-- 7,a7 by striking sections and inserting section1 and 7,b7 by striking and #dj;,a14 7#g7 ,section #ggjd7;d77#a77;,e7 is amended by inserting 1 as in effect on the day before the date of the enactment of the ,restoring ,fuel ,market ,freedom ,act of #bjbc after #dj;,a7d77#a74 7c7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of subtitle ,a is amended by striking the item relating to section #dj;,a4 7d7 ,effective date ,the amendments made by this section shall apply to fuels sold or used after the date of the enactment of this section4 #e4 ,repeal of sustainable aviation fuel credit 7a7 ,in general ,section #dj;,b is repealed4 7b7 ,conforming amendments 7#a7 ,section #ch7;b7 is further amended by striking paragraph 7#ce74 7#b7 ,section #daja7;a77#a7 is further amended by striking 1 every person producing or importing sustainable aviation fuel 7as defined in section #dj;,b74 7c7 ,clerical ,amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of subtitle ,a is amended by striking the item relating to section #dj4 7d7 ,effective date ,the amendments made by this section shall apply to fuel sold or used after the date of the enactment of this section4 #f4 ,repeal of specific inclusion of alcohol and biodiesel fuel credits in gross income 7a7 ,in general ,section #hg is repealed4 7b7 ,conforming amendments ,section #ef7;a7 is amended by striking paragraph 7#g74 7c7 ,clerical amendment ,the table of sections for part ,,ii of subchapter ,b of chapter #a of subtitle ,a is amended by striking the item relating to section #hg4 7d7 ,effective date ,the amendments made by this section shall apply to fuel sold or used after the date of the enactment of this section4 #g4 ,repeal of clean fuel production credit 7a7 ,in general ,section #de,z is repealed4 7b7 ,conforming amendments ,section #acgjd of ,public ,law #aag-afi is amended by striking subsection 7b74 7c7 ,clerical ,amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by striking the item relating to section #de,z4 7d7 ,effective date ,the amendments made by this section shall apply to transportation fuels produced after the date of the enactment of this section4 #h4 ,repeal of alcohol fuel1 biodiesel1 and alternative fuel mixtures credit 7a7 ,in general ,section #fdbf is repealed4 7b7 ,conforming amendments 7#a7 ,section #daja7;a77#a7 is further amended by striking or alcohol 7as defined in section #fdbf7;b77#d77;,a774 7#b7 ,section #dajd7;a77#b7 is further amended by striking 1 #fdbf14 7#c7 ,section #ggjd7;d77#a77;,e71 as amended by section #d7;b77#g71 is further amended by inserting such sections were after 1 as4 7#d7 ,section #iejc7;b77#a7 is amended by striking credits under section #fdbf4 7c7 ,clerical ,amendment ,the table of sections for subchapter ,b of chapter #fe of subtitle ,f is amended by striking the item relating to section #fdbf4 7d7 ,effective date ,the amendments made by this section shall apply to fuel used or sold after the date of the enactment of this section4 #i4 ,repeal of payments for certain fuels not used for taxable purposes 7a7 ,in general ,section #fdbg is amended by striking subsection 7e74 7b7 ,conforming amendments 7#a7 ,section #cd is amended-- 7,a7 in subsection 7a71 by inserting and after the comma at the end of paragraph 7#a71 by striking 1 and1 and inserting a period at the end of paragraph 7#b71 and by striking paragraph 7#c71 and 7,b7 in subsection 7b7-- 7i7 by striking or #fdbg11 and 7ii7 by striking or #fdbg7k74 7#b7 ,section #djjg7;b7 of the ,,cares ,act 7#ae ,u4,s4,c4 #ijdf7;b77 is amended to read as follows3 7b7 ,use of ,kerosene in ,commercial ,aviation ,in the case of kerosene used in commercial aviation 7as defined in section #djhc of the ,internal ,revenue ,code of #aihf7 during the excise tax holiday period no tax shall be imposed on such kerosene under-- 7#a7 section #djda7;c7 of the ,internal ,revenue ,code of #aihf1 or 7#b7 section #djha of such ,code 7other than at the rate provided in subsection 7a77#b77;,b7 thereof74 4 7#c7 ,section #djda is further amended by adding at the end the following new subsection3 7n7 ,references to section #fdbg ,each reference to section #fdbg in this section shall be applied as such section was in effect on the date of the enactment of the ,restoring ,fuel ,market ,freedom ,act of #bjbc4 4 7#d7 ,section #djha7;c7 is amended by striking 7or with respect to which a credit or payment was allowed or made by reason of section #fdbg74 7#e7 ,section #djhb7;d77#b7 is amended to read as follows3 7#b7 ,wholesale distributors ,to the extent provided in regulations1 subsection 7a77#b7 shall not apply to kerosene received by a wholesale distributor of kerosene if such distributor is registered under section #daja with respect to the tax imposed by section #djha on kerosene4 4 7#f7 ,section #djhd is amended by striking paragraph 7#c74 7#g7 ,section #djda7;a77#b7 is further amended by striking or #fdbg7;e74 7#h7 ,section #fbjf is amended-- 7,a7 by striking section #fdbj1 #fdba1 or #fdbg and inserting section #fdbj or #fdba1 7,b7 by striking or #djha 7with respect to payments under section #fdbg71 7,c7 by striking section #fdaf7;a77#d71 #fdbj1 #fdba1 or #fdbg1 and inserting section #fdaf7;a77#d71 #fdbj1 or #fdba14 7#i7 ,section #fdaf7;a77#d77;,c7 is amended by inserting 7as such section was in effect on the date of the enactment of the ,restoring ,fuel ,market ,freedom ,act of #bjbc7 after section #fdbg7;i77#d74 7#aj7 ,section #fdba7;d7 is amended by striking paragraph 7#b74 7#aa7 ,section #fejd7h7 is amended by striking section #fdbj1 #fdba1 or #fdbg and inserting section #fdbj or #fdba4 7#ab7 ,section #ffge7;b77#a7 is amended by striking section #fdaf7;a77#d71 #fdbj1 #fdba1 or #fdbg1 and inserting section #fdaf7;a77#d71 #fdbj1 or #fdba14 7#ac7 ,section #gbaj is amended by striking #fdbg7;j77#b714 7#ad7 ,section #gfjc is amended by striking #fdbg7;j77#b714 7#ae7 ,section #gfjd is amended by striking #fdbg7;j77#b71 each place such term appears4 7#af7 ,section #gfje is amended-- 7,a7 by striking 1 #fdbg7;j77#b71 and 7,b7 by striking section #fdbj7;e77#b71 #fdba7;g77#b71 or #fdbg7;j77#b7 and inserting section #fdbj7;e77#b7 or #fdba7;g77#b74 7#ag7 ,section #gfji is amended by striking #fdbg7;j77#b714 7#ah7 ,section #gfaj is amended by striking #fdbg7;j77#b714 7#ai7 ,section #iejb7;d7 is amended-- 7,a7 in paragraph 7#b71 by striking 1 #fdba 7relating to amounts paid in respect of gasoline used for certain nonhighway purposes71 or #fdbg 7relating to fuels not used for taxable purposes7 7other than subsection 7l77#d7 thereof7 and inserting or #fdba 7relating to amounts paid in respect of gasoline used for certain nonhighway purposes71 and 7,b7 in paragraph 7#c71 by striking 7other than payments made by reason of paragraph 7#d7 of section #fdbg7l774 7#bj7 ,section #iejc7;c7 is amended by striking paragraph 7#e74 7c7 ,effective date ,the amendments made by this section shall apply to fuel sold or used after the date of the enactment of this section4