Small Business Fuel Cost Relief Act of 2005

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Sep 29, 2005

Small Business Fuel Cost Relief Act of 2005 - Amends the Internal Revenue Code to allow certain commercial farmers, fishermen, and small business owners a temporary two-year business tax credit for excessive fuel cost (i.e., for gasoline, diesel fuel, heating oil, and natural gas. Defines "excessive fuel cost" as the amount currently paid for fuel over the Labor Day 2004 price for such fuel, adjusted for inflation.

Allows taxpayers a standard automobile mileage allowance of 60 cents per mile in lieu of the tax credit provided by this Act.

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People & committees

Who introduced it

Rep. Allen, Thomas H. [D-ME-1] · D–ME

Committees

Ways and Means Committee

16 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Sep 29, 2005
Referred to the House Committee on Ways and Means.
Sep 29, 2005
Introduced in House
Sep 29, 2005
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Sep 29, 2005 Formatted Text PDF

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 15, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze H.R.3944 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.3944, 109th Congress: Small Business Fuel Cost Relief Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/3944

Text version to examine: Introduced in House · 2005-09-29.

Official full text: https://www.congress.gov/109/bills/hr3944/BILLS-109hr3944ih.htm

Imported record last updated by the source: 2025-08-15T17:57:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.3944 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.3944 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss H.R.3944, 109th Congress: Small Business Fuel Cost Relief Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/3944

Text version to examine: Introduced in House · 2005-09-29.

Official full text: https://www.congress.gov/109/bills/hr3944/BILLS-109hr3944ih.htm

Imported record last updated by the source: 2025-08-15T17:57:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.3944 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.3944 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.3944, 109th Congress: Small Business Fuel Cost Relief Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/3944

Text version to examine: Introduced in House · 2005-09-29.

Official full text: https://www.congress.gov/109/bills/hr3944/BILLS-109hr3944ih.htm

Imported record last updated by the source: 2025-08-15T17:57:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.3944 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.3944 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.3944, 109th Congress: Small Business Fuel Cost Relief Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/3944

Text version to examine: Introduced in House · 2005-09-29.

Official full text: https://www.congress.gov/109/bills/hr3944/BILLS-109hr3944ih.htm

Imported record last updated by the source: 2025-08-15T17:57:10Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.3944 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.