A bill to amend the Internal Revenue Code of 1986 to allow registered venders to administer claims for refund of kerosene sold for home heating use.
The source supplies the latest action, but no lifecycle stage.
Latest action (14 Oct 1998): Read twice and referred to the Committee on Finance.
What this bill does
S. 2633 would amend the federal tax code’s provisions on kerosene taxation to let registered venders—businesses authorized to sell kerosene and handle related tax matters—file and administer refund claims for federal excise tax on kerosene sold specifically for home heating use. Under current law, kerosene sales not intended for motor fuel use are treated differently for refund purposes; this bill would add "home heating use" as a specific category covered under that refund framework, and would allow venders, rather than only end purchasers, to process these refund claims. The change would take effect for kerosene sold after the bill's enactment.
The bill primarily affects businesses that sell kerosene for residential heating purposes, such as fuel oil dealers or distributors, by giving them a role in administering tax refund claims on behalf of, or in coordination with, their customers. It could also affect consumers who purchase kerosene for home heating, potentially simplifying how excise tax refunds associated with that fuel are handled, since the vendor rather than the individual purchaser could manage the claim.
The bill was introduced in the Senate on October 14, 1998, during the second session of the 105th Congress, and was referred to the Senate Committee on Finance. It did not receive a vote and did not advance further before the end of that Congress, meaning it did not become law. No subsequent action is recorded.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
Amends the Internal Revenue Code to permit registered vendors to administer claims for the refund of kerosene sold for home heating use.
Timeline
14 Oct 1998
Read twice and referred to the Committee on Finance.
Common questions
- What does S. 2633 do?
- S. 2633 would amend the federal tax code’s provisions on kerosene taxation to let registered venders—businesses authorized to sell kerosene and handle related tax matters—file and administer refund claims for federal excise tax on kerosene sold specifically for home heating use. Under current law, kerosene sales not intended for motor fuel use are treated differently for refund purposes; this bill would add "home heating use" as a specific category covered under that refund framework, and would allow venders, rather than only end purchasers, to process these refund claims. The change would take effect for kerosene sold after the bill's enactment. The bill primarily affects businesses that sell kerosene for residential heating purposes, such as fuel oil dealers or distributors, by giving them a role in administering tax refund claims on behalf of, or in coordination with, their customers. It could also affect consumers who purchase kerosene for home heating, potentially simplifying how excise tax refunds associated with that fuel are handled, since the vendor rather than the individual purchaser could manage the claim. The bill was introduced in the Senate on October 14, 1998, during the second session of the 105th Congress, and was referred to the Senate Committee on Finance. It did not receive a vote and did not advance further before the end of that Congress, meaning it did not become law. No subsequent action is recorded.
- Has S. 2633 become law?
- The source does not supply a confirmed lifecycle stage for S. 2633. Check the latest action and official source below.
- Who sponsored S. 2633?
- S. 2633 was sponsored by Sen. Frist, William H. [R-TN] (R-TN), with 0 cosponsors.
- What's the latest action on S. 2633?
- Read twice and referred to the Committee on Finance. (14 Oct 1998).
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