Internal Revenue Code · 26 U.S.C.
§ 34. Certain uses of gasoline and special fuels
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 34
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- June 21, 1965 by Pub. L. 89–44
- Last amended
- December 29, 2007 by Pub. L. 110–172
- Amendments
- 13 dated changes in the source credit
- Length
- 2 subsections · 307 words · about 1 min to read
- Cross-references
- cites 3; cited by 14 Code sections and 33 other regulations
- Regulations
- 1 issued under this section
Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.
(Added Pub. L. 89–44, title VIII, 809(c), June 21, 1965, 79 Stat. 167, § 39; amended Pub. L. 91–258, title II, § 207(c), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, §§ 1901(a)(3), 1906(b)(8), (9), Oct. 4, 1976, 90 Stat. 1764, 1834; Pub. L. 94–530, § 1(c)(1), Oct. 17, 1976, 90 Stat. 2487; Pub. L. 95–599, title V, § 505(c)(1), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 95–618, title II, § 233(b)(2)(C), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 96–223, title II, § 232(d)(4)(A), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(6)(A)–(C), Jan. 6, 1983, 96 Stat. 2181; renumbered § 34 and amended Pub. L. 98–369, div. A, title IV, § 471(c), title IX, § 911(d)(2)(A), July 18, 1984, 98 Stat. 826, 1006; Pub. L. 99–514, title XVII, § 1703(e)(2)(F), title XVIII, § 1877(a), Oct. 22, 1986, 100 Stat. 2778, 2902; Pub. L. 100–647, title I, § 1017(c)(2), Nov. 10, 1988, 102 Stat. 3576; Pub. L. 104–188, title I, § 1606(b)(1), Aug. 20, 1996, 110 Stat. 1839; Pub. L. 105–206, title VI, § 6023(24)(B), July 22, 1998, 112 Stat. 826; Pub. L. 110–172, § 11(a)(4), Dec. 29, 2007, 121 Stat. 2484.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 34
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6420 Gasoline used on farms
- § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 6427 Fuels not used for taxable purposes
Cited by 14 Code sections
- § 874(a) Allowance of deductions and credits
- § 882(c)(2) Tax on income of foreign corporations connected with United States business
- § 995(f)(2)(C) Taxation of DISC income to shareholders
- § 1366(f)(1) Pass-thru of items to shareholders
- § 1374(b)(3)(A) Tax imposed on certain built-in gains
- § 1375(c) Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- § 1503(f)(2)(B) Computation and payment of tax
- § 4104(a)(1) Information reporting for persons claiming certain tax benefits
- § 4682(g)(2) Definitions and special rules
- § 6420(g)(2) Gasoline used on farms
- § 6421(i)(3) Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 6427(k)(3) Fuels not used for taxable purposes
- § 9502(d)(3) Airport and Airway Trust Fund
- § 9503(c)(5)(B) Highway Trust Fund
Cited in 33 regulations not issued under it
- § 1.35-1 Partially tax-exempt interest received by individuals.
- § 1.47-1 Recomputation of credit allowed by section 38.
- § 1.61-9 Dividends.
- § 1.443-1 Returns for periods of less than 12 months.
- § 1.642(a)(3)-1 Dividends received by an estate or trust.
- § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
- § 1.652(b)-1 Character of amounts.
- § 1.661(c)-2 Illustration of the provisions of section 661.
- § 1.662(c)-4 Illustration of the provisions of sections 661 and 662.
- § 1.683-2 Exceptions.
- § 1.702-1 Income and credits of partner.
- § 1.852-4 Method of taxation of shareholders of regulated investment companies.
- § 1.854-2 Notice to shareholders.
- § 1.857-6 Method of taxation of shareholders of real estate investment trusts.
- § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
- § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- § 1.1201-1 Alternative tax.
- § 1.1361-4 Effect of QSub election.
- § 1.1366-0 Table of contents.
- § 1.1366-1 Shareholder's share of items of an S corporation.
- § 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders.
- § 1.1375-1 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.
- § 1.1374-1A Tax imposed on certain capital gains.
- § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
Show 9 more
- § 48.6420-1 Credits or payments to ultimate purchaser of gasoline used on a farm.
- § 48.6421-1 Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes.
- § 48.6421-2 Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses.
- § 48.6421-6 Applicable laws.
- § 48.6427-1 Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes.
- § 48.6427-2 Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses.
- § 48.6427-4 Applicable laws.
- § 52.4682-1 Ozone-depleting chemicals.
- § 301.7701-2 Business entities; definitions.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 110–172Parts changed in 2007: (a)(1) (a)(2) (a)(3)
- Amended by Pub. L. 105–206Parts changed in 1998: (b)
- Amended by Pub. L. 104–188Parts changed in 1996: (a)(3)
- Amended by Pub. L. 100–647Parts changed in 1988: (b)
- Amended by Pub. L. 99–514Parts changed in 1986: (a)(3)
- Amended by Pub. L. 98–369Parts changed in 1984: (a)(3) (b)
- Amended by Pub. L. 97–424Parts changed in 1983: (a)(2) (b)
- Amended by Pub. L. 96–223Parts changed in 1980: (a)(4) (b)
- Amended by Pub. L. 95–618Parts changed in 1978: (a)(3) (a)(4) (b)
- Amended by Pub. L. 95–599
- Amended by Pub. L. 94–530Parts changed in 1976: (a)(1) (a)(3) (a)(4) (b) (c)
- Amended by Pub. L. 94–455
- Amended by Pub. L. 91–258Parts changed in 1970: (a)(4) (c)
- Added by Pub. L. 89–44
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart C Refundable Credits
Nearby sections
- § 31 Tax withheld on wages
- § 32 Earned income
- § 33 Tax withheld at source on nonresident aliens and foreign corporations
- § 34 Certain uses of gasoline and special fuels
- § 35 Health insurance costs of eligible individuals
- § 36 First-time homebuyer credit
- § 36A Repealed
- § 36B Refundable credit for coverage under a qualified health plan
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 34, acts Aug. 16, 1954, ch. 736, 68A Stat. 13; June 25, 1959, Pub. L. 86–69, § 3(a)(1), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, § 10(e), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, § 201(a), 78 Stat. 31, related to dividends received by individuals, prior to repeal by Pub. L. 88–272, title II, § 201(b), Feb. 26, 1964, 78 Stat. 31, effective with respect to dividends received after Dec. 31, 1964.
Amendments
2007—Subsec. (a)(1). Pub. L. 110–172, § 11(a)(4)(A), struck out “with respect to gasoline used during the taxable year on a farm for farming purposes” before “(determined without regard to section 6420(g))”.
Subsec. (a)(2). Pub. L. 110–172, § 11(a)(4)(B), which directed striking out “with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service”, was executed by striking out “with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service” before “(determined without regard to section 6421(i))”, to reflect the probable intent of Congress.
Subsec. (a)(3). Pub. L. 110–172, § 11(a)(4)(C), struck out “with respect to fuels used for nontaxable purposes or resold during the taxable year” before “(determined without regard to section 6427(k))”.
1998—Subsec. (b). Pub. L. 105–206 substituted “section 6421(i)” for “section 6421(j)”.
1996—Subsec. (a)(3). Pub. L. 104–188 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427—
“(A) with respect to fuels used for nontaxable purposes or resold, or
“(B) with respect to any qualified diesel-powered highway vehicle purchased (or deemed purchased under section 6427(g)(6)),
during the taxable year (determined without regard to section 6427(k)).”
1988—Subsec. (b). Pub. L. 100–647 substituted “section 6421(j) or 6427(k)” for “section 6421(i) or 6427(j)”.
1986—Subsec. (a)(3). Pub. L. 99–514, § 1877(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427(j)).”
Pub. L. 99–514, § 1703(e)(2)(F), substituted “6427(k)” for “6427(j)”.
1984—Pub. L. 98–369, § 471(c), renumbered section 39 of this title as this section.
Subsec. (a)(3). Pub. L. 98–369, § 911(d)(2)(A), which directed the amendment of par. (4) by substituting “6427(j)” for “6427(i)” was executed to par. (3) to reflect the probable intent of Congress and the redesignation of par. (4) as (3) by Pub. L. 97–424.
Subsec. (b). Pub. L. 98–369, § 911(d)(2)(A), substituted “6427(j)” for “6427(i)”.
1983—Pub. L. 97–424, § 515(b)(6)(C), substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline” in section catchline.
Subsec. (a)(2) to (4). Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)).
Subsec. (b). Pub. L. 97–424, § 515(b)(6)(B)(i), substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”.
Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and, under”.
1980—Subsec. (a)(4). Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.
Subsec. (b). Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.
1978—Subsec. (a)(3). Pub. L. 95–618 substituted “for certain nontaxable purposes” for “otherwise than in a highway motor vehicle”.
Subsec. (a)(4). Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.
Subsec. (b). Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.
1976—Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(8), substituted “6420(g)” for “6420(h)”.
Subsec. (a)(3). Pub. L. 94–455, § 1906(b)(9), substituted “6424(f)” for “6424(g)”.
Subsec. (a)(4). Pub. L. 94–530 substituted “6427(g)” for “6427(f)”.
Subsec. (b). Pub. L. 94–530, which directed the amendment of subsec. (c) by substituting “6427(g)” for “6427(f)”, was executed to subsec. (b) to reflect the probable intent of Congress and the redesignation of subsec. (c) as (b) by Pub. L. 94–455.
Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b) and substituted “section 6421(i), 6424(f), or 6427(f), is payable” for “section 6421(i), 6424(g) or 6427(f) is payable”. Former subsec. (b), relating to determination of taxpayers first taxable year with respect to tax credit for certain uses of gasoline and lubricating oil, was struck out.
Subsec. (c). Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b).
1970—Pub. L. 91–258, § 207(c)(1), inserted reference to special fuels in section catchline.
Subsec. (a)(4). Pub. L. 91–258, § 207(c)(2), added par. (4).
Subsec. (c). Pub. L. 91–258, § 207(c)(3), (4), inserted references to sections 6427 and 6427(f), respectively.
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Pub. L. 105–206, title VI, § 6023(32), July 22, 1998, 112 Stat. 826, provided that: “The amendments made by this section [amending this section and sections 45A, 59, 72, 142, 501, 512, 543, 871, 1017, 1250, 3121, 3401, 4092, 4221, 4222, 4973, 4975, 6039, 6050R, 6103, 6416, 6421, 6427, 6501, 7434, 7702B, 7872, and 9502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”
Effective Date of 1996 Amendment
Pub. L. 104–188, title I, § 1606(c), Aug. 20, 1996, 110 Stat. 1839, provided that: “The amendments made by this section [amending this section and section 6427 of this title] shall apply to vehicles purchased after the date of the enactment of this Act [Aug. 20, 1996].”
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date of 1986 Amendment
Amendment by section 1703(e)(2)(F) of Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514 set out as a note under section 4081 of this title.
Amendment by section 1877(a) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date of 1984 Amendment
Amendment by section 911(d)(2)(A) of Pub. L. 98–369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98–369, set out as a note under section 6427 of this title.
Effective Date of 1983 Amendment
Pub. L. 97–424, title V, § 515(c), Jan. 6, 1983, 96 Stat. 2182, provided that: “The amendments made by this section [amending sections 39 [now 34], 874, 882, 4101, 4102, 4221, 4222, 6201, 6206, 6416, 6421, 6504, 6675, 7210, 7603 to 7605, 7609, and 7610 of this title and repealing sections 4091 to 4094 and 6424 of this title] shall apply with respect to articles sold after the date of the enactment of this Act [Jan. 6, 1983].”
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–223 effective on Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96–223, set out as a note under section 6427 of this title.
Effective Date of 1978 Amendment
Pub. L. 95–618, title II, § 233(d), Nov. 9, 1978, 92 Stat. 3192, provided that: “The amendments made by this section [amending sections 39 [now 34], 4041, 4221, 4483, 6416, 6421, 6424, 6427, 6504, and 6675 of this title and amending a provision set out as a note under section 120 of Title 23, Highways] shall take effect on the first day of the first calendar month which begins more than 10 days after the date of the enactment of this Act [Nov. 9, 1978].”
Amendment by Pub. L. 95–599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95–599, set out as a note under section 6427 of this title.
Effective Date of 1976 Amendments
Amendment by Pub. L. 94–530 effective on Oct. 1, 1976, see section 1(d) of Pub. L. 94–530, set out as a note under section 4041 of this title.
Amendment by section 1901(a)(3) of Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.
Amendment by section 1906(b)(8), (9) of Pub. L. 94–455, to take effect on Feb. 1, 1977, see section 1906(d) of Pub. L. 94–455, set out as a note under section 6013 of this title.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–258 applicable with respect to taxable years ending after June 30, 1970, see section 211(b) of Pub. L. 91–258, set out as a note under section 4041 of this title.
Effective Date
Section applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 6420 of this title.