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 to amend the Internal Revenue Code of 1986 by adding a new section, 6434, which establishes a payment mechanism for certain individuals who dye fuel. Under this new provision, the Secretary of the Treasury is mandated to pay an amount, without interest, equal to the tax previously paid on diesel fuel or kerosene. This payment is contingent upon the person satisfying specific requirements related to the fuel. To qualify for this payment, a person must remove eligible indelibly dyed diesel fuel or kerosene from a terminal. This "eligible" fuel is specifically defined as diesel fuel or kerosene on which a tax under section 4081 was previously paid and not refunded, and which is subsequently exempt from taxation under section 4082(a). The bill also includes several conforming amendments to other sections of the Internal Revenue Code, such as 6206, 6430, and 6675, to integrate this new payment provision. These amendments, along with the new section, will apply to eligible indelibly dyed fuel removed on or after 180 days following the date of enactment.