A bill to amend the Internal Revenue Code of 1954 to provide for the refund of the gasoline tax to the agricultural aircraft operator, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to treat, for excise tax purposes, aerial applicators who are the ultimate purchasers of gasoline as having used such gasoline on a farm for farming purposes. Requires the refund of the excise tax on gasoline to any aerial applicator who is the ultimate purchaser thereof.…