Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund

LB 815 imposes a 9.5-cent-per-gallon tax on diesel fuels, effective January 1, 2019, which must be paid by fuel producers, suppliers, and distributors. It changes the rules for refunding motor fuel taxes and eliminates the Ethanol Production Incentive Cash Fund, which previously provided financial support to ethanol producers. The bill also modifies or removes several provisions from the Ethanol Development Act that governed ethanol-related tax programs. Additionally, it repeals multiple sections of existing law related to fuel taxes and ethanol incentives.