To amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

This bill creates a reimbursement program for businesses that handle permanently dyed diesel fuel or kerosene previously taxed under highway fuel tax rules but exempt from those taxes. The IRS will pay eligible businesses the amount of tax they paid on this fuel when it was removed from terminals, provided the fuel meets specific criteria (previously taxed but exempt under Section 4082). It directly affects fuel distributors and businesses using non-highway fuel, such as for agricultural or construction purposes. The payment applies to fuel removed 180 days after the bill becomes law.