S.1111

Allows for payments to individuals who remove eligible indelibly dyed diesel fuel or kerosene.

This bill amends the Internal Revenue Code to allow for payments to individuals who remove eligible indelibly dyed diesel fuel or kerosene. Eligible indelibly dyed diesel fuel or kerosene is defined as fuel for which a tax was previously paid and is exempt from taxation. The Secretary of the Treasury will pay an amount equal to the tax for such fuel if the individual meets the requirements. The amendments apply to fuel removed 180 days after the enactment of this bill.