A bill to amend the Internal Revenue Code of 1986 to exempt from tax diesel fuel used for farming purposes.

Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Declares the tax inapplicable in connection with sales of these fuels for use on a farm for farming purposes. (Although fuel sold for these purposes 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 nontaxable uses of the fuel.)