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

This bill aims to simplify the process for crop-dusting pilots and aerial applicators to receive federal excise tax exemptions on the fuel they use for agricultural work. Under this legislation, these pilots would no longer need to obtain a signed waiver from farmers to claim tax credits for fuel used during farm treatments or during 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 certain passenger air transportation taxes.