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 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 and diesel and special motor fuels any such fuels sold for use in a taxicab. Makes permanent existing provisions for the refund of taxes paid on the sale of fuel for taxicabs. (Present law terminates such provisions after September 30, 1984.)