# Pub. L. 97-424: changes to the Internal Revenue Code 1983-01-06, 96 Stat. 2181. Source: . ## Legislative history - Bill: [H.R. 6211](https://www.congress.gov/bill/97th-congress/house-bill/6211) ## § 34: Certain uses of gasoline and special fuels - § 34: Pub. L. 97–424, § 515(b)(6)(C), substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline” in section catchline. - § 34(a)(2), § 34(a)(3), § 34(a): Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)). - § 34(b): Pub. L. 97–424, § 515(b)(6)(B)(i), substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”. - § 34(b): Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and, under”. ## § 40: Alcohol, etc., used as fuel - § 40(b)(1)(A), § 40(b)(2)(A): Pub. L. 97–424, § 511(d)(3)(A), substituted “50 cents” for “40 cents”. - § 40(b)(3): Pub. L. 97–424, § 511(d)(3), substituted “50 cents” for “40 cents” and “37.5 cents” for “30 cents”. - § 40(c): Pub. L. 97–424, § 511(b)(2), substituted “subsection (b)(2) or (k) of section 4041 or section 4081(c)” for “section 4041(k) or 4081(c)” after “reason of the application of”. - § 40(d)(3)(A), § 40(d)(3)(B): Pub. L. 97–424, § 511(d)(3), substituted “50 cents” for “40 cents” and “37.5 cents” for “30 cents”. ## § 46: Amount of credit - § 46: Pub. L. 97–424, § 546(b), added section VII to the table. - § 46: Pub. L. 97–424, § 541(b), added par. (10). ## § 48: Energy credit - § 48: Pub. L. 97–424, § 546(a)(3), substituted reference to subpar. (N) for reference to subpar. (M) in provision following subparagraphs. - § 48: Pub. L. 97–424, § 546(a)(1), (2), added subpar. (M) and redesignated former subpar. (M) as (N). ## § 103: Interest on State and local bonds - § 103: Pub. L. 97–424, § 547(a), added subsec. (m). Former subsec. (m) redesignated (n). - § 103: Pub. L. 97–424, § 547(a), redesignated former subsec. (m), relating to cross references, as (n). ## § 167: Depreciation - § 167: Pub. L. 97–424 inserted provision that, for the purposes of this paragraph, rules similar to the rules of section 168(e)(3)(C) of this title shall apply. ## § 168: Accelerated cost recovery system - § 168(e)(3)(C), § 168(e)(3)(D): Pub. L. 97–424, § 541(a)(1), added subpar. (C). Former subpar. (C) redesignated (D). ## § 274: Disallowance of certain entertainment, etc., expenses - § 274(h)(2): Pub. L. 97–424, § 543(a)(1), inserted provisions relating to requirements of par. (5) and the description in section 212, and inserted the $2,000 limit relating to section 162 or 212. - § 274(h)(5): Pub. L. 97–424, § 543(a)(2), added par. (5). ## § 851: Definition of regulated investment company - § 851(b): Pub. L. 97–424 substituted “section 103(a)” for “section 103(a)(1)” after “gross income under”. ## § 852: Taxation of regulated investment companies and their shareholders - § 852(b)(5): Pub. L. 97–424 substituted “section 103(a)” for “section 103(a)(1)” wherever appearing. ## § 874: Allowance of deductions and credits - § 874(a): Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil”. ## § 882: Tax on income of foreign corporations connected with United States business - § 882(c)(2): Pub. L. 97–424 struck out “and lubricating oil” after “gasoline”. ## § 4041: Imposition of tax - § 4041(a): Pub. L. 97–424, §§ 511(a)(2), 516(a)(1)(A), added subsec. (a), and struck out former subsec. (a) which provided for a tax of 4 cents a gallon on diesel fuel. - § 4041(b): Pub. L. 97–424, § 511(b)(1), (c)(2), added subsec. (b), and struck out former subsec. (b) which provided for a tax of 4 cents a gallon on special motor fuels. - § 4041(c)(3): Pub. L. 97–424, § 511(g)(1), substituted provision that the rate of tax imposed by par. (2) on any gasoline is the excess of 12 cents a gallon over the rate at which tax was imposed on such gasoline under section 4081 for provision that the rate of tax imposed by par. (2) was 8 cents a gallon (10½ cents a gallon in the case of any gasoline with respect to which a tax was imposed under section 4081 at the rate set forth in subsec. (b) thereof). - § 4041(e): Pub. L. 97–424, § 516(a)(1)(B), struck out subsec. (e) which provided that the taxes imposed by subsecs. (a) and (b) would be 1½ cents a gallon and that second and third sentences of subsecs. (a) and (b) would not apply on and after Oct. 1, 1984. - § 4041(f): Pub. L. 97–424, § 516(b)(1)(A), added par. (3). - § 4041(g): Pub. L. 97–424, § 516(b)(1)(B), inserted provision that pars. (2) and (4) shall not apply on and after Oct. 1, 1988. - § 4041(k): Pub. L. 97–424, § 511(d)(2), in par. (1) substituted provisions for a 4-cent tax on the sale or use of any liquid fuel at least 10 percent of which consists of alcohol for provisions that no tax be imposed by this section on the sale or use of such fuel, and in par. (2) substituted “to which paragraph (1) applied” for “on which tax was not imposed by reason of this subsection” after “alcohol” and inserted provision that any tax imposed on such sale shall be reduced by the amount (if any) of the tax imposed on the sale of such mixture. ## § 4051: Imposition of tax on heavy trucks and trailers sold at retail - Enacted 26 U.S.C. § 4051. ## § 4052: Definitions and special rules - Enacted 26 U.S.C. § 4052. ## § 4053: Exemptions - Enacted 26 U.S.C. § 4053. ## § 4071: Imposition of tax - § 4071(a): Pub. L. 97–424, § 514(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “There is hereby imposed upon the following articles, if wholly or in part of rubber, sold by the manufacturer, producer, or importer, a tax at the following rates: - § 4071(d): Pub. L. 97–424, § 516(a)(2), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by subsec. (a) shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by subsec. (a)(1) would be 4.875 cents a pound, that by subsec. (a)(3) would be 9 cents a pound, and that subsec. (a)(4) would not apply. ## § 4081: Imposition of tax - § 4081(a): Pub. L. 97–424, § 511(a)(1), increased tax from 4 to 9 cents a gallon. - § 4081(b): Pub. L. 97–424, § 516(a)(3), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by this section shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by this section would be 1½ cents a gallon. - § 4081(c): Pub. L. 97–424, § 511(d)(1)(A), substituted “subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” for “no tax shall be imposed by this section on the sale of any gasoline” after “Secretary,”. - § 4081(c): Pub. L. 97–424, § 511(d)(1)(B), substituted “tax was imposed under subsection (a) at the rate of 4 cents a gallon by reason of this subsection” for “tax was not imposed by reason of this subsection” after “alcohol on which”, and inserted provision that the amount of tax imposed on any sale of such gasoline by such person shall be 5 cents a gallon. ## § 4101: Registration and bond - § 4101: Pub. L. 97–424 struck out “or section 4091” after “4081”. ## § 4102: Inspection of records by local officers - § 4102: Pub. L. 97–424 struck out “or lubricating oils” after “gasoline”. ## § 4221: Certain tax-free sales - § 4221(a): Pub. L. 97–424, § 516(b)(2), inserted provision that, in the case of taxes imposed by section 4051, 4071, or 4081, pars. (4) and (5) shall not apply on and after Oct. 1, 1988. - § 4221(c): Pub. L. 97–424, § 515(b)(1), substituted “or 4083” for “4083, or 4093” after “4063(e),”. ## § 4222: Registration - § 4222(d): Pub. L. 97–424 struck out “4093,” after “4083,”. ## § 4481: Imposition of tax - § 4481(a): Pub. L. 97–424, § 513(a), substituted “at least 33,000 pounds at the rate specified in the following table:” for “more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof.”, and added pars. (1) and (2). - § 4481(c): Pub. L. 97–424, § 513(d), designated existing provisions as par. (1) and added par. (2). - § 4481(e): Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” after “October 1,”. ## § 4482: Definitions - § 4482(c): Pub. L. 97–424, § 513(c)(2), inserted “and special rule” in heading. - § 4482(c)(4): Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” wherever appearing. - § 4482(c)(5): Pub. L. 97–424, § 513(c)(1), added par. (5). - § 4482(d): Pub. L. 97–424, § 513(e), added subsec. (d). ## § 4483: Exemptions - § 4483(d): Pub. L. 97–424, § 513(b), added subsec. (d). - § 4483(e): Pub. L. 97–424, § 516(b)(3), added subsec. (e). ## § 6049: Returns regarding payments of interest - § 6049(b)(2)(B): Pub. L. 97–424 substituted “this title” for “law”. ## § 6201: Assessment authority - § 6201(a)(4): Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline”. ## § 6206: Special rules applicable to excessive claims under certain sections - § 6206: Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out “4091 (with respect to payments under section 6424),” after “6421),”, and “6424,” wherever appearing. ## § 6412: Floor stocks refunds - § 6412(a)(1): Pub. L. 97–424, § 516(a)(5), substituted “1989” for “1985” and “1988” for “1984” wherever appearing. ## § 6416: Certain taxes on sales and services - § 6416(a)(1): Pub. L. 97–424, § 512(b)(2)(D), substituted “chapter 31 (relating to retail excise taxes)” for “chapter 31 (special fuels)”. - § 6416(b)(2): Pub. L. 97–424, § 511(g)(2)(A), substituted “paragraph (1)(A) or (2)(A) of section 4041(a)” for “section 4041(a)(1) or (b)(1)” in provision before subpar. (A). - § 6416(b)(2): Pub. L. 97–424, § 512(b)(2)(C), inserted “or under section 4051” after “section 4041(a)”. - § 6416(b)(2): Pub. L. 97–424, § 515(b)(4), struck out subpar. (N) and provision following subpar. (N) relating to amount of credit or refund under subpar. (N). ## § 6420: Gasoline used on farms - § 6420(c)(4)(B): Pub. L. 97–424, § 511(f), substituted provision that, if the person so using the gasoline is an aerial or other applicator of fertilizers or other substances and is the ultimate purchaser of the gasoline, and the person described in subparagraph (A) waives (at such time and in such form and manner as the Secretary shall prescribe) his right to be treated as the user and ultimate purchaser of the gasoline, then subparagraph (A) of this paragraph shall not apply and the aerial or other applicator shall be treated as having used such gasoline on a farm for farming purposes, for provision that, if the person so using the gasoline were an aerial applicator who was the ultimate purchaser of the gasoline and the person described in subparagraph (A) waived (at such time and in such form and manner as the Secretary was to prescribe) his right to be treated as the user and ultimate purchaser of the gasoline, then subparagraph (A) of this paragraph would not apply and the aerial applicator would be treated as having used such gasoline on a farm for farming purposes. - § 6420(h): Pub. L. 97–424, § 516(b)(4), added subsec. (h). Former subsec. (h) redesignated (i). - § 6420(i): Pub. L. 97–424, § 516(b)(4), redesignated former subsec. (h) as (i). ## § 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - § 6421(a): Pub. L. 97–424, § 511(c)(1), substituted provision that, except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081, for provision that, except as provided in subsection (i), if gasoline were used in a qualified business use, the Secretary would pay (without interest) to the ultimate purchaser of such gasoline an amount equal to 1 cent for each gallon of gasoline so used on which tax had been paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax had been paid at the rate of 4 cents a gallon. - § 6421(d)(2): Pub. L. 97–424, § 511(c)(3), substituted “Off-Highway” for “Qualified” in heading, and “off-highway business use” for “qualified business use” wherever appearing in text. - § 6421(d)(2): Pub. L. 97–424, § 515(b)(7), substituted “and special motor fuels” for “, special motor fuels, and lubricating oil” after “gasoline”. - § 6421(h): Pub. L. 97–424, § 516(a)(6), substituted “1988” for “1984”. ## § 6427: Fuels not used for taxable purposes - § 6427(a): Pub. L. 97–424, § 511(g)(2)(B), substituted “section 4041(a) or (c)” for “section 4041(a), (b), or (c)”. - § 6427(b)(1): Pub. L. 97–424, § 511(g)(2)(C), substituted “subsection (a) of section 4041” for “subsection (a) or (b) of section 4041” wherever appearing. - § 6427(c): Pub. L. 97–424, § 511(g)(2)(D), substituted “section 4041(a) or (c)” for “section 4041(a), (b), or (c)”. - § 6427(e)(1): Pub. L. 97–424, § 511(e)(1), substituted “an amount determined at the rate of 4 cents a gallon” for “an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel”. - § 6427(e)(2): Pub. L. 97–424, § 511(e)(3), struck out “is not prohibited under the laws, regulations, or procedures of such Federal, State, or local authority, and” after “(ii)”. - § 6427(e)(3): Pub. L. 97–424, § 511(e)(2), substituted “September 30, 1984” for “December 31, 1982”. - § 6427(f): Pub. L. 97–424, § 511(d)(4), substituted “on which a tax” for “on which tax”, inserted “at the rate of 9 cents a gallon” after “is imposed by section 4081”, and substituted “the amount determined at the rate of 5 cents a gallon” for “the aggregate amount of the tax imposed on such gasoline”. - § 6427(f): Pub. L. 97–424, § 511(d)(4), substituted provision that no amount shall be payable under paragraph (1) with respect to any gasoline with respect to which an amount is payable under subsection (d) or (e) of this section or under section 6420 or 6421, for provision that no amount would be payable under subsection (d) or (e) of this section or under section 6420 or 6421 with respect to any gasoline with respect to which an amount was payable under paragraph (1). - § 6427(k): Pub. L. 97–424, § 516(b)(5), added subsec. (k). Former subsec. (k) redesignated (l). - § 6427(l): Pub. L. 97–424, § 516(b)(5), redesignated former subsec. (k) as (l). ## § 6504: Cross references - § 6504(9): Pub. L. 97–424 struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”, and struck out “6424,” after “6421,”. ## § 6675: Excessive claims with respect to the use of certain fuels - § 6675: Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline. - § 6675(a): Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”. - § 6675(b)(1): Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”. ## § 7210: Failure to obey summons - § 7210: Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. ## § 7603: Service of summons - § 7603: Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. ## § 7604: Enforcement of summons - § 7604(b), § 7604(c)(2): Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. ## § 7605: Time and place of examination - § 7605(a): Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing. ## § 7609: Special procedures for third-party summonses - § 7609(c)(1): Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. ## § 7610: Fees and costs for witnesses - § 7610(c): Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”. ## § 9502: Airport and Airway Trust Fund - § 9502(d)(1)(A): Pub. L. 97–424 substituted “the Surface Transportation Assistance Act of 1982” for “the Airport and Airway Improvement Act of 1982”. ## § 9503: Highway Trust Fund - Enacted 26 U.S.C. § 9503.