Amendment directs the GAO to conduct a study on how much non-commercial jet fuel tax revenue, paid for by business and general aviation, is diverted to the Highway Trust Fund due to the "fuel fraud" tax.

1. Adds SEC. 62002. GAO REPORT ON REFUNDS TO REGISTERED VENDORS OF KEROSENE USED IN NONCOMMERCIAL AVIATION on page 988, line 20

   Adds a section

   Inserted: SEC. 62002. GAO REPORT ON REFUNDS TO REGISTERED VENDORS OF KEROSENE USED IN NONCOMMERCIAL AVIATION.

   Inserted: Not later than 180 days after the date of the enactment of this Act, the Comptroller General of the United States shall--

   Inserted: (1) conduct a study regarding payments made to vendors of kerosene used in noncommercial aviation under section 6427(l)(4)(C)(ii) of the Internal Revenue Code of 1986, and

   Inserted: (2) submit to the appropriate committees of Congress a report describing the results of such study, which shall include estimates of--

   Inserted: (A) the number of vendors of kerosene used in noncommercial aviation who are registered under section 4101 of such Code,

   Inserted: (B) the number of vendors of kerosene used in noncommercial aviation who are not so registered,

   Inserted: (C) the number of vendors described in subparagraph (A) who receive payments under section 6427(l)(4)(C)(ii) of such Code,

   Inserted: (D) the excess of--

   Inserted: (i) the amount of payments which would be made under section 6427(l)(4)(C)(ii) of such Code if all vendors of kerosene used in noncommercial aviation were registered and filed claims for such payments, over

   Inserted: (ii) the amount of payments actually made under such section, and

   Inserted: (E) the number of cases of diesel truck operators fraudulently using kerosene taxed for use in aviation.

   Original wording

   Page 988, after line 20, insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed