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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3201

Sec. 3201. Repeal of credit for alcohol, etc., used as fuel

285 words·~1 min read·/bill/113/hr/1/ih/section-3201

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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 40 (and by striking the item relating to such section in the table of sections for such subpart). Subchapter B of chapter 65 is amended by striking section 6426 (and by striking the item relating to such section in the table of sections for such subchapter). Section 6427 is amended by striking subsection (e). Section 38(b) is amended by striking paragraph (3). Section 6416(a)(4)(C) is amended— by striking section 6427(i)(4) and inserting section 6427(i)(3) , and by striking section 6427(i)(3)(B) and inserting subparagraph
(B)thereof . Section 6427(i) is amended by striking paragraph
(3)and by redesignating paragraph
(4)as paragraph (3). Section 6427(i)(3), as redesignated by paragraph (2), is amended— by striking the sentence at the end of subparagraph (A), by redesignating subparagraph
(B)as subparagraph (C), and by inserting after subparagraph
(A)the following new subparagraph: Notwithstanding subsection (l)(1), if the Secretary has not paid pursuant to a claim filed under subsection (b)(4), (l)(4)(C)(ii), or (l)(5) within 45 days of the date of the filing of such claim (20 days in the case of an electronic claim), the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621. . Subpart B of part III of subchapter A of chapter 32 is amended by striking section 4104 (and by striking the item relating to such section in the table of sections for such subpart). Section 6501(m) is amended by striking 40(f), . Section 9503(b)(1) is amended by striking the second sentence. The amendments made by this section shall apply to fuels sold or used after December 31, 2013.
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