Restoring Economic Diesel Fuel Act of 2026
- Bill Number
- H.R. 10104
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-08-13: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-08-25T22:02:14Z
AI-Generated Summary
Purpose This legislation amends the Internal Revenue Code of 1986 to remove penalties associated with the sale for use or use of dyed fuel in taxable activities.
Key Provisions
- Strikes section 6715 from the Internal Revenue Code, eliminating the penalties for selling or using dyed fuel in taxable use.
- Makes a conforming amendment to section 9503(b)(5)(A) by removing the reference to section 6715.
- Updates the table of sections for part I of subchapter B of chapter 68 to delete the entry for section 6715.
- Applies the changes to fuel sold or used after December 31, 2025.
Significant Changes to Existing Law The bill repeals the existing penalty structure under section 6715, which currently addresses the improper sale or use of dyed fuel. This removes both the penalty provisions and related references in the Highway Trust Fund provisions.
Potential Impacts
- On government agencies: Reduces the Internal Revenue Service's authority to impose penalties in this area and may affect revenue collection tied to fuel tax compliance.
- On citizens: Eliminates financial penalties for individuals or businesses involved in the sale or use of dyed fuel in taxable contexts.
- On international relations: No direct effects identified in the legislation.
Main Stakeholders Affected
- Fuel sellers and users subject to fuel tax rules.
- The Internal Revenue Service, responsible for enforcement.
- Entities contributing to or benefiting from the Highway Trust Fund.
Notable Legal, Constitutional, or Political Implications The legislation directly alters federal tax penalty authority by repealing a specific code section, potentially affecting enforcement mechanisms for fuel excise taxes. No constitutional issues are addressed in the bill text.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Steube, W. Gregory [R-FL-17]
Recent Actions
- 2026-08-13: Referred to the House Committee on Ways and Means.
- 2026-08-13: Introduced in House
- 2026-08-13: Introduced in House
Bill Versions
- Restoring Economic Diesel Fuel Act of 2026 — issued 2026-08-13 — PDF (2 pages)