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 reimbursement program for businesses that properly dye certain diesel fuel or kerosene. It requires the IRS to pay back the tax previously paid on "eligible indelibly dyed" fuel (defined as fuel with tax paid under Section 4081 but not refunded, and exempt under Section 4082(a)) when removed from a terminal. The payment applies only to fuel dyed for off-road use, preventing misuse of lower-taxed fuel. The bill amends tax code sections to include this new reimbursement process and takes effect 180 days after enactment.