PRINTER'S NO. 3074
No. 256 Session of 1988
INTRODUCED BY BROUJOS, COLE, FEE, COY, MORRIS, WASS, PETRONE,
NOYE, ANGSTADT, HAYES, CARLSON, HASAY, PETRARCA, CIVERA,
BILLOW, DISTLER, VAN HORNE, RUDY, HERSHEY, MELIO, FREEMAN,
WOZNIAK, MICHLOVIC, GAMBLE, JAROLIN, ACOSTA, ARGALL, ARTY,
BARLEY, BATTISTO, BELARDI, BELFANTI, BIRMELIN, BLACK, BLAUM,
BOOK, BORTNER, BOWLEY, BOWSER, BOYES, BRANDT, BUNT, BURD,
BURNS, BUSH, CALTAGIRONE, CAPPABIANCA, CARN, CAWLEY, CESSAR,
CHADWICK, CLARK, CLYMER, COHEN, COLAFELLA, CORNELL, CORRIGAN,
COWELL, DALEY, DAVIES, DAWIDA, DeLUCA, DEMPSEY, DeVERTER,
DeWEESE, DIETTERICK, DININNI, DOMBROWSKI, DONATUCCI, DORR,
DUFFY, DURHAM, EVANS, FARGO, FARMER, FATTAH, FISCHER, FLICK,
FOSTER, FOX, FREIND, GALLEN, GANNON, GEIST, GEORGE, GLADECK,
GODSHALL, GRUITZA, GRUPPO, HAGARTY, HALUSKA, HARPER, HAYDEN,
HECKLER, HERMAN, HESS, HONAMAN, HOWLETT, HUGHES, HUTCHINSON,
IRVIS, ITKIN, JACKSON, JADLOWIEC, JOHNSON, JOSEPHS, KASUNIC,
KENNEDY, KENNEY, KITCHEN, KOSINSKI, KUKOVICH, LaGROTTA,
LANGTRY, LASHINGER, LAUGHLIN, LEH, LESCOVITZ, LETTERMAN,
LEVDANSKY, LINTON, LIVENGOOD, LLOYD, LUCYK, MAIALE, MAINE,
MANDERINO, MANMILLER, MARKOSEK, MAYERNIK, McCALL, McCLATCHY,
McHALE, McVERRY, MERRY, MICOZZIE, MILLER, MOEHLMANN, MOWERY,
MRKONIC, MURPHY, NAHILL, O'BRIEN, O'DONNELL, OLASZ, OLIVER,
PERZEL, PHILLIPS, PICCOLA, PIEVSKY, PISTELLA, PITTS,
PRESSMANN, PRESTON, PUNT, RAYMOND, REBER, REINARD,
RICHARDSON, RIEGER, RITTER, ROBBINS, ROEBUCK, RYAN, RYBAK,
SALOOM, SAURMAN, SCHEETZ, SCHULER, SEMMEL, SERAFINI, SEVENTY,
SHOWERS, SIRIANNI, B. SMITH, S. H. SMITH, D. W. SNYDER,
G. SNYDER, STABACK, STAIRS, STEIGHNER, STUBAN, SWEET,
E. Z. TAYLOR, F. TAYLOR, J. TAYLOR, TELEK, TIGUE, TRELLO,
VEON, VROON, WAMBACH, WESTON, WIGGINS, WOGAN, D. R. WRIGHT,
J. L. WRIGHT, R. C. WRIGHT AND YANDRISEVITS, APRIL 6, 1988
ADOPTED, APRIL 6, 1988
A RESOLUTION
1 Memorializing Congress to enact legislation restoring the
2 exemption of farmers from payment of the tax on diesel fuel.
3 WHEREAS, Prior to enactment of the Budget Reconciliation Act
4 of 1987 (Public Law 100-203), farmers were exempt from payment
1 of the Federal excise tax of 15¢ per gallon on diesel fuel; and
2 WHEREAS, The aforesaid act changed the point of collection of
3 the Federal excise tax on diesel fuel from the retail to the
4 wholesale level; and
5 WHEREAS, The result of this change is that farmers, while
6 still ultimately exempt, are required to pay the tax at the time
7 of purchase and then file for refunds, which take six months to
8 receive; and
9 WHEREAS, This process not only imposes a financial hardship
10 on farmers, but requires them to endure a useless process of red
11 tape; and
12 WHEREAS, Several bills have been introduced in Congress,
13 those being S.2003, H.R.3844, H.R.3850 and H.R.3865, which would
14 return the point of collection of the tax on diesel fuel to the
15 retail level, thereby restoring the basic exemption farmers
16 previously enjoyed; therefore be it
17 RESOLVED, That the House of Representatives of the
18 Commonwealth of Pennsylvania memorialize the Congress of the
19 United States to enact legislation which would change the point
20 of collection of the Federal excise tax on diesel fuel to the
21 retail level, and thereby exempt farmers from payment of the
22 tax; and be it further
23 RESOLVED, That copies of this resolution be transmitted to
24 the presiding officers of each house of Congress and to each
25 member of the Pennsylvania Congressional delegation.
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