,,ii  #aaith ,,congress  #ast ,session  
,s4 #aaaa  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #be1    
#bjbe,mr4 ,johnson 7for himself and ,ms4
 ,baldwin7 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 allow for payments to      
certain individuals who dye fuel1 and   
for other purposes4  #a4 ,payment to    
certain individuals who dye fuel  7a7   
,in general ,subchapter ,b of chapter   
#fe of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new section3  #fdcd4 ,dyed
 fuel  7a7 ,in general ,if a person     
establishes to the satisfaction of the  
,secretary that such person meets the   
requirements of subsection 7b7 with     
respect to diesel fuel or kerosene1 then
 the ,secretary shall pay to such person
 an amount 7without interest7 equal to  
the tax described in subsection         
7b77#b77;,a7 with respect to such diesel

 fuel or kerosene4  7b7 ,requirements   
7#a7 ,in general ,a person meets the    
requirements of this subsection with    
respect to diesel fuel or kerosene if   
such person removes from a terminal     
eligible indelibly dyed diesel fuel or  
kerosene4  7#b7 ,eligible indelibly dyed
 diesel fuel or kerosene defined ,the   
term eligible indelibly dyed diesel fuel
 or kerosene means diesel fuel or       
kerosene-- 7,a7 with respect to which a 
tax under section #djha was previously  
paid 7and not credited or refunded71 and
  7,b7 which is exempt from taxation    
under section #djhb7;a74  7c7 ,cross    
reference ,for civil penalty for        
excessive claims under this section1 see
 section #ffge4  4  7b7 ,conforming     
amendments  7#a7 ,section #fbjf of the  
,internal ,revenue ,code of #aihf is    
amended-- 7,a7 by striking or #fdbg each
 place it appears and inserting #fdbg1  
or #fdcd2 and  7,b7 by striking #fdbj   
and #fdba and inserting #fdbj1 #fdba1   
and #fdcd4  7#b7 ,section #fdcj of such 

,code is amended-- 7,a7 by striking or  
at the end of paragraph 7#b71 by        
striking the period at the end of       
paragraph 7#c7 and inserting 1 or1 and  
by adding at the end the following new  
paragraph3  7#d7 which are removed as   
eligible indelibly dyed diesel fuel or  
kerosene under section #fdcd4  4  7#c7  
,section #ffge of such ,code is         
amended-- 7,a7 in subsection 7a71 by    
striking or #fdbg 7relating to fuels not
 used for taxable purposes7 and         
inserting #fdbg 7relating to fuels not  
used for taxable purposes71 or #fdcd    
7relating to eligible indelibly dyed    
fuel72 and  7,b7 in subsection 7b77#a71 
by striking #fdba1 or #fdbg1 and        
inserting #fdba1 #fdbg1 or #fdcd14  7#d7
 ,the table of sections for subchapter  
,b of chapter #fe of such ,code is      
amended by adding at the end the        
following new item3  ,sec4 #fdcd4 ,dyed 
fuel4  4  7c7 ,effective date ,the      
amendments made by this section shall   
apply to eligible indelibly dyed diesel 

fuel or kerosene removed on or after the
 date that is #ahj days after the date  
of the enactment of this section4