To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid.

# HR 2146 Summary **What the Bill Does** This bill would allow certain businesses and individuals to get refunds on federal fuel taxes they previously paid on "dyed fuels"—fuels that are colored and used for off-road purposes like farming, heating, or industrial operations. These dyed fuels are supposed to be exempt from federal excise taxes, but the bill addresses situations where taxes were paid on them anyway. If passed, eligible parties could claim refunds for those overpaid taxes. **Who It Affects and Current Status** The bill primarily affects farmers, heating oil distributors, and other businesses that use off-road diesel and other fuel products.

The legislation was introduced by Representative Gwen Moore (D-Wisconsin) in the 119th Congress and is currently in committee, meaning it hasn't yet been scheduled for a full floor vote. No significant movement on the bill has been reported at this time.