Amends the Internal Revenue Code to eliminate the waiver requirement by a farm owner, operator, or tenant in order for an aerial applicator of agricultural fertilizer or other substances to qualify for a gasoline-farming use (excise) tax exemption in the case of an applicator who is the ultimate purchaser of the gasoline so used. Includes within such exemption gasoline used between the airfield and farm.Exempts fixed-wing aircraft used for forestry purposes from the passenger air transportation (excise) tax.
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