This bill would create a federal tax payment program for individuals who remove dyed fuel from distribution terminals. Under the legislation, the Secretary of the Treasury would be required to reimburse people who remove eligible indelibly dyed diesel fuel or kerosene with an amount equal to the federal excise tax previously paid on that fuel. To qualify, the fuel must have had a tax paid under current law but be exempt from taxation when removed, meaning it is being taken out for non-taxable purposes. The bill includes conforming amendments to existing tax code sections and establishes penalties for excessive or fraudulent claims under this new provision. The payments would begin 180 days after the bill is enacted, with no specific funding amount specified in the legislation itself.
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