H.R. 4421 — A bill to amend the Internal Revenue Code of 1954, to encourage the use of recycled oil.

Summary

Removes the manufacturer's excise tax, under the Internal Revenue Code, on recycled oil. Provides that users of recycled oil will be provided with a tax refund (presently limited to off-highway users of lubricating oil). (Amends 26 U.S.C. 4091, 6424(a))

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Legislative Actions

1973-02-20
Introduced in House
1973-02-20
Introduced in House
1973-02-20
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954, to encourage the use of recycled oil.

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Summary

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