A bill to amend the Internal Revenue Code of 1954 to exempt certain agricultural aircraft from the aircraft use tax, to provide for the refund of the gasoline tax to the agricultural aircraft operator.

Amends the Internal Revenue Code to exempt aircraft used primarily for agricultural operation from the tax imposed on the use of civil aircraft.

Provides for the refund of the tax on gasoline where fuel has been used for farming purposes in an aircraft and by an aerial applicator who was the purchaser thereof.