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

This bill creates a new tax provision allowing reimbursements for certain fuel tax payments. It directs the IRS to pay individuals who remove "eligible indelibly dyed diesel fuel or kerosene" from terminals, equal to the tax previously paid on that fuel under Section 4081 (but not credited or refunded). To qualify, the fuel must have had tax paid under Section 4081 and be exempt from further taxation under Section 4082(a). The bill primarily affects fuel distributors or retailers who dye fuel for non-highway use, as this process typically exempts it from highway fuel taxes. The reimbursement mechanism becomes effective 180 days after the bill's enactment.