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TREAS/IRS RIN: 1545-BS04 Publication ID: 2026 
Title: ●Section 6435 Dyed Fuel  
Abstract:

26 U.S.C. 6435 provides for a refund of 26 U.S.C. 4081 tax paid on eligible previously taxed dyed diesel fuel and dyed kerosene.  A Notice of Proposed Rulemaking will provide guidance regarding the implementation of 26 U.S.C. 6435, including who may make a claim for refund and how to qualify for a refund under 26 U.S.C. 6435.  These proposed regulations for 26 U.S.C. 6435 will also be issued as Temporary Regulations to provide authority for the IRS and taxpayers to rely on.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 48.6435 – 1T (New)    26 CFR 48.6435 – 1 (New)   
Legal Authority: 26 U.S.C. 6435    26 U.S.C. 7805   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    03/02/2026 
Other  Statutory  Temporary regulations  03/02/2026 

Overall Description of Deadline: Section 70525(c) of Pub. L. 119-21 provides that 26 U.S.C. 6435 goes into effect on 12/31/25.

Timetable:
Action Date FR Cite
NPRM  07/00/2026 
NPRM Comment Period End  04/00/3000 
Interim Final Rule  07/00/2026 
Interim Final Rule Comment Period End  08/00/3000 
Interim Final Rule Effective  07/00/2026 
Final Action  To Be Determined 
Final Action Effective  12/00/3000 
Additional Information: REG-119294-25 Drafting attorney: Danielle Mayfield, (202) 317- 5255 Reviewing attorney: Jennifer Golden, (202) 317- 4641 Treasury attorney: Sarah Jane Bever-Chritton, (202) 579 - 2585 CC: ECE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Danielle J. Mayfield
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5255
Email: danielle.j.mayfield@irscounsel.treas.gov