A bill to amend the Internal Revenue Code of 1954 to repeal the highway use tax on heavy trucks and to increase the tax on diesel fuel used in heavy trucks.

Amends the Internal Revenue Code to repeal the highway use tax on heavy trucks. Increases the excise tax on diesel fuel from nine cents per gallon to 11 cents per gallon in 1983 and from 11 cents per gallon to 14 cents per gallon in 1984. Allows an income tax refund for diesel fuel used in automobiles and light trucks.