A bill to amend the Internal Revenue Code of 1986 to permit tax-free purchases of certain fuels for use in vessels employed in the fisheries and for other off-highway use.

Amends the Internal Revenue Code to prohibit the imposition of excise tax on the sale of diesel fuel to any purchaser (or purchaser for resale to a second purchaser) for any off-highway business use. (Although fuel sold for many off-highway uses is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on the nontaxable use.)