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

Amends the Internal Revenue Code to eliminate the waiver requirement by a farm owner, operator, or tenant in order for an aerial applicator of agricultural fertilizer or other substances to qualify for a gasoline-farming use (excise) tax exemption in the case of an applicator who is the ultimate purchaser of the gasoline so used. Includes within such exemption: (1) gasoline used between the airfield and farm; and (2) aviation fuel.

Exempts fixed-wing aerial applicators of fertilizer or other substances for forestry use from the passenger air transportation (excise) tax.