A bill to amend the Internal Revenue Code of 1954 to make certain sales of fuel for use in a taxicab exempt from tax, to make permanent the provision for refund of taxes paid on the sale of fuel for use in a taxicab, and for other purposes.

Amends the Internal Revenue Code to exempt from the excise taxes on gasoline, diesel fuel, and special motor fuels any such fuels sold for use in certain taxicabs. Imposes requirements of registration for such exemption.

Makes permanent the provision for refund of taxes paid on the sale of fuel for taxicabs. Amends the definitions of qualified taxicab services and qualified taxicab.