H.R. 2146 allows certain businesses and individuals to receive federal tax refunds for dyed diesel fuel and kerosene that were previously taxed but are now considered tax-exempt. The bill specifically targets cases where fuel was dyed (colored to indicate non-taxable use) and removed from a fuel terminal, but federal excise taxes under Section 4081 were paid before the exemption applied. Affected parties include farmers, construction companies, and other businesses that use dyed fuel for off-road purposes and may have paid taxes on fuel that should have been exempt. The refunds are payable by the federal government without interest and are treated like standard tax credits. The changes take effect 180 days after the bill becomes law and apply to all eligible dyed fuel removed on or after that date.