To amend the Internal Revenue Code of 1986 to clarify the excise tax exemptions for aerial applicators of fertilizers or other substances.

H.R. 1387 aims to simplify the process for crop-dusting businesses to receive federal excise tax exemptions on the fuel they use for agricultural work. Under this bill, aerial applicators would no longer need to obtain a signed waiver from farmers to claim these tax credits for gasoline used during farm operations and the flights between the airfield and the farm. Additionally, the bill would exempt fixed-wing aircraft used for forestry services, such as fire suppression or timber management, from the federal excise tax typically charged on passenger air transportation.