H.R. 2146 — To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid.

This section establishes a new IRC §6434 authorizing the Secretary of the Treasury to pay (without interest) the gas excise tax imposed by IRC §4081 to a person who removed eligible indelibly dyed diesel fuel or kerosene from a terminal, where such tax was previously paid (and not credited or refunded) but the fuel is exempt from tax under IRC §4082(a) (i.e., dyed fuel for nontaxable uses such as off-road vehicles or heating). (Thus, such payments are treated as refunds eligible for disbursement from the permanent appropriation under 31 U.S.C. §1324(b)(2).) The section makes conforming amendments to IRC §§6206 (authorizing assessments), 6430 (prohibiting certain payments), and 6675 (imposing civil penalties); and applies to fuel removed 180 days after enactment.