Explanation of H.R. 5849

Explanation of H.R. 5849

H.R. 5849 is a bill introduced in the House of Representatives to amend the Internal Revenue Code of 1986. The purpose of this bill is to allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles.

Mobile mammography vehicles are specialized vehicles that provide mammography services to patients. These vehicles travel on highways to reach different locations and offer mammograms to people who may not have easy access to a hospital or clinic.

The bill proposes two main changes to the current tax code:

Refunds: The bill amends Section 6427 of the Internal Revenue Code to allow refunds of Federal motor fuel excise taxes on the fuel used in mobile mammography vehicles. This means that the ultimate purchaser of the fuel used in these vehicles will be reimbursed for the tax amount imposed on the fuel.
Exemption from Retail Tax: The bill also amends Section 4041 of the tax code to exempt the sale and use of liquid fuel in mobile mammography vehicles from the retail tax imposed on such fuel. This exemption means that no tax will be charged on the fuel sold for use in these vehicles.

The effective date of the amendments proposed by this bill will be the date of its enactment.

Overall, the purpose of H.R. 5849 is to promote mobile mammography services by providing financial incentives through tax refunds and exemptions.

Rep. Juan Ciscomani

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