,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajhij  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #bb1 #bjbf    
,mr4 ,ma/ introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to e/abli% ! motor
 fuel d$uction4  #a4 ,motor fuel        
d$uction  7a7 ,9 g5]al ,"p ,,vii        
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 r$esignat+ section #bbf z section #bbg1
  7#b7 9 ! table ( sections = su*       
section1 by am5d+ ! item relat+ to      
section #bbg 7z s r$esignat$7 to read z 
foll[s3  #bbg4 ,cross ref]5ce4  1  &    
7#c7 by ins]t+ aft] section #bbe !      
foll[+ new section3  #bbf4 ,motor fuel  
d$uction  7a7 ,9 g5]al ,9 ! case ( an   
individual1 !re %all be all[$ a d$uction
 = ! taxable ye> an am\nt equal to !    
qualifi$ motor vehicle fuel exp5ses ( ! 
individual = ! taxable ye>4  7b7        
,qualifi$ motor vehicle fuel exp5ses ,= 
purposes ( ?is section1 ! t]m qualifi$  

motor vehicle fuel exp5ses means ! am\nt
 paid or incurr$ by ! taxpay] to pur*ase
 gasol9e or diesel fuel = p]sonal use 9 
a motor vehicle or to re*>ge an electric
 motor vehicle = p]sonal use4  7c7      
,regulations ,! ,secret>y %all issue su*
 regulations or o!r guidance z may be   
necess>y or appropriate to c>ry out !   
purposes ( ?is section4  4  7b7         
,d$uction all[$ to non-,itemiz]s        
,section #fc7;b7 ( su* ,code is am5d$-- 
7#a7 by /rik+ & 9 p>agraph 7#g71  7#b7  
by /rik+ ! p]iod at ! end ( p>agraph    
7#h7 & ins]t+ 1 &1 &  7#c7 by add+ at ! 
end ! foll[+ new p>agraph3  7#i7 !      
d$uction provid$ 9 section #bbf4  4  7c7
 ,cl]ical am5dm5t ,! table ( sections = 
su* "p is am5d$ by ins]t+ aft] ! item   
relat+ to section #bbe ! foll[+ new     
item3  ,sec4 #bbf4 ,motor fuel d$uction4
  4  7d7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to am\nts
 paid or incurr$ aft] ,decemb] #ca1     
#bjbf4