A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

This bill proposes an amendment to the Internal Revenue Code of 1986. It aims to allow for payments to certain individuals who dye diesel fuel or kerosene. To qualify, a person must establish to the satisfaction of the Secretary that they removed eligible indelibly dyed fuel from a terminal. The bill defines eligible fuel as fuel for which a tax was previously paid and which is exempt from taxation under specific sections. The changes include several conforming amendments to the existing code. These provisions would take effect 180 days after the bill is enacted.