# § 34. Certain uses of gasoline and special fuels
**(a)** **General rule** There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—
**(1)** under section 6420 (determined without regard to section 6420(g)),
**(2)** under section 6421 (determined without regard to section 6421(i)), and
**(3)** under section 6427 (determined without regard to section 6427(k)).
**(b)** **Exception** 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.
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**Source Credit**: (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.)
## Editorial Notes
### Prior Provisions
A prior section 34, acts , ; , , ; , , ; , , , related to dividends received by individuals, prior to repeal by , , , effective with respect to dividends received after .
### Amendments
2007—Subsec. (a)(1). , 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). , 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). , 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). substituted “section 6421(i)” for “section 6421(j)”.
1996—Subsec. (a)(3). 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). substituted “section 6421(j) or 6427(k)” for “section 6421(i) or 6427(j)”.
1986—Subsec. (a)(3). , 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)).”
, substituted “6427(k)” for “6427(j)”.
1984—, renumbered as this section.
Subsec. (a)(3). , 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 .
Subsec. (b). , substituted “6427(j)” for “6427(i)”.
1983—, substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline” in section catchline.
Subsec. (a)(2) to (4). , 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). , substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”.
, substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and, under”.
1980—Subsec. (a)(4). substituted “6427(i)” for “6427(h)”.
Subsec. (b). substituted “6427(i)” for “6427(h)”.
1978—Subsec. (a)(3). substituted “for certain nontaxable purposes” for “otherwise than in a highway motor vehicle”.
Subsec. (a)(4). substituted “6427(h)” for “6427(g)”.
Subsec. (b). substituted “6427(h)” for “6427(g)”.
1976—Subsec. (a)(1). , substituted “6420(g)” for “6420(h)”.
Subsec. (a)(3). , substituted “6424(f)” for “6424(g)”.
Subsec. (a)(4). substituted “6427(g)” for “6427(f)”.
Subsec. (b). , 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 .
, 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). , redesignated subsec. (c) as (b).
1970—, inserted reference to special fuels in section catchline.
Subsec. (a)(4). , added par. (4).
Subsec. (c). , (4), inserted references to sections 6427 and 6427(f), respectively.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1998 Amendment
> “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 [
>
> ].”
, , , provided that:
### Effective Date of 1996 Amendment
> “The amendments made by this section [amending this section and
>
> ] shall apply to vehicles purchased after the date of the enactment of this Act [
>
> ].”
, , , provided that:
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to gasoline removed (as defined in as amended by ) after , see set out as a note under .
Amendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1983 Amendment
> “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 [
>
> ].”
, , , provided that:
### Effective Date of 1980 Amendment
Amendment by effective on , see , set out as a note under .
### Effective Date of 1978 Amendment
> “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
>
> , 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 [
>
> ].”
, , , provided that:
Amendment by effective , see , set out as a note under .
### Effective Date of 1976 Amendments
Amendment by effective on , see , set out as a note under .
Amendment by applicable with respect to taxable years beginning after , see , set out as a note under .
Amendment by section 1906(b)(8), (9) of , to take effect on , see , set out as a note under .
### Effective Date of 1970 Amendment
Amendment by applicable with respect to taxable years ending after , see , set out as a note under .
### Effective Date
Section applicable to taxable years beginning on or after , see , set out as an Effective Date of 1965 Amendment note under .