To amend the Internal Revenue Code of 1986 to allow registered vendors to administer refunds of Federal excise taxes on kerosene used in unvented heaters for home heating purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow registered vendors to administer refunds of Federal excise taxes on kerosene used in unvented heaters for home heating purposes. Denies a refund by the Secretary of the Treasury of the excise tax on kerosene for home heating use in unvented heaters if the vendor delivers the kerosene to a residential customer who signs a receipt for the delivery and the vendor reasonably believes that the kerosene is to be so used. Waives such refund denial 30 days after a report to Congress of a study finding that kerosene which is dyed in accordance with certain regulations may be used in unvented heaters used for home heating without risk of adverse health consequences to the home's occupants. Directs the Secretary (or a delegate) to study whether such a finding may be made.…