92 STAT. 3186
Report to
26 USC 4041, 4081. 26 USC 4081 note.
Legislative recommendations to congressional committees. 26 USC 5001 et seq.
PUBLIC LAW 95-618—NOV. 9, 1978 (D) the cost of production and the retail cost of alcohol fuels as compared to gasoline and special fuels before the imposition of any Federal excise taxes. (2) REPORT.—The report submitted to the Congress on April 1, 1984, shall contain, in addition to the information required under paragraph (1), a n analysis of the effect on the alcohol fuel industry of the termination of the exemption from excise taxes provided under sections 4041(k) and 4081 (c) of the I n t e r n a l Revenue Code of 1954. (d) EXPEDITION OP CERTAIN E T H A N O L PRODUCTION APPLICATION S. —
The Secretary of the Treasury shall expedite, to the maximum extent possible, action on the application of any person with respect to the production of ethanol for use in producing gasoline described in section 4081(c) (or in producing liquid fuel described in section 4041(k)) of the Internal Revenue Code of 1954. W i t h i n 6 months after the date of the enactment of this Act, the Secretary shall furnish to the Committee on Finance, United States Senate, and to the Committee on W a y s and Means, United States House of Representatives, recommendations for legislation necessary to provide for changes in the provisions of chapter 51 of the I n t e r n a l Revenue Code of 1954 to provide a simple, expeditious procedure for processing such applications and to simplify the regulation of such persons for purposes of such chapter consistent with adequate safeguards against the use of such applications to avoid or evade compliance with the provisions of such chapter relating to distilled spirits procured, dealt in, or used for other purposes. SEC. 222. DENIAL OF CREDIT OR REFUND FOR NONBUSINESS NONHIGHWAY USE OF GASOLINE, SPECIAL MOTOR FUELS, AND LUBRICATING OIL. (a) IN GENERAL.— (1) G A S O L I N E. —
26 USC 6421.
(A) So much of the first sentence of section 6421(a) (relating to nonhighway uses) as precedes " the Secretary" is amended to read as follows: " E x c e p t as provided i n subsection (i), if gasoline is used in a qualified business use,". (B) Subsection (d) of section 6421 (relating to definitions) is amended by adding a t the end thereof the following new paragraph: " (3) Q U A L I F I E D BUSINESS USE.—
26 USC 212.
" (A) IN GENERAL.—The term 'qualified business use'mcaus any use by a person in a trade or business of such person o r i n a n activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle— " (i) which ( a t the time of such use), is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or " ( i i) which, i n the case of a highway vehicle owned by the United States, is used on the highway. " (B) EXCEPTION FOR USE I N MOTORBOATS.—The term 'quali-
fied business use' does not include any use in a motorboat. "(C)
26 USC 4221. ,;
COMMERCIAL
FISHING
VESSELS.—For
provisions
exempting from tax gasoline, special motor fuels, and lubricating oil used for commercial fishing vessels, see— " (i) subsections (a)(3) and (d)(3) of section 4221 (relating to certain tax-free sales),
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