To amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

HR 10308 would create a refund program for businesses that handle permanently dyed diesel or kerosene fuel used off-road (like for farming or construction). It allows eligible businesses to receive a payment equal to taxes previously paid on this fuel, which is legally marked with indelible dye and exempt from highway taxes. The refund applies when the fuel is removed from a terminal, and the program would begin 180 days after the bill becomes law. This affects fuel distributors and businesses managing legally dyed off-road fuel.