Pub. L. 104-188, tit. I, subtit. F, pt. I, sec. 1606
REPEAL OF DIESEL FUEL TAX REBATE TO PURCHASERS OF DIESEL-POWERED AUTOMOBILES AND LIGHT TRUCKS.
SEC. 1606. REPEAL OF DIESEL FUEL TAX REBATE TO PURCHASERS OF DIESEL-POWERED AUTOMOBILES AND LIGHT TRUCKS. (a) In General.— Section 6427 (relating to fuels not used for taxable purposes) is amended by striking subsection (g). (b) Conforming Amendments.— (1) Paragraph (3) of section 34(a) is amended to read as follows: “(3) under section 6427 with respect to fuels used for non-taxable purposes or resold during the taxable year (determined without regard to section 6427(k)).”. (2) Paragraphs (1) and (2)(A) of section 6427(i) are each amended— (A) by striking “(g),”, and (B) by striking “(or a qualified diesel powered highway vehicle purchased)” each place it appears. (c) Effective Date.— The amendments made by this section shall apply to vehicles purchased after the date of the enactment of this Act.