To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid.

This bill amends the Internal Revenue Code of 1986 to create a new refund provision for specific types of fuel. It directs the Secretary of the Treasury to issue refunds, without interest, to individuals or entities that removed eligible indelibly dyed diesel fuel or kerosene from a terminal. This measure addresses situations where tax was initially paid on fuel that is ultimately exempt from taxation. The term "eligible indelibly dyed diesel fuel or kerosene" refers to fuel for which a tax under section 4081 was previously paid and not credited or refunded, but which is exempt from taxation under section 4082(a). The bill includes conforming amendments to integrate this new refund section into existing tax code provisions. These changes will apply to eligible fuel removed on or after 180 days following the date of the Act's enactment.