国税局暂停染色柴油公路使用的联邦罚则：追溯至10月1日执行至年底，路面检查同步暂停
华盛顿——美国国税局（IRS）10月14日发布公告：2026年10月1日至12月31日期间，染色柴油在全国范围内被出售用于公路行驶、或被用于公路上的柴油车辆时，联邦层面不施加相关罚则。这项减免追溯至10月1日起算，适用于任何出售或使用这类柴油的人，多家税务专业媒体10月15日对公告内容作了报道。
染色柴油因加入红色染料便于识别，通常供农场、工程机械等非公路用途使用，免征联邦消费税；一旦用于公路行驶则产生税负，纳税义务一般落在零售出售方，若不是经零售购买、例如直接从农场储油罐取用，则落在车辆驾驶人身上。国税局表示，此次公告落实的是特朗普总统10月5日签署的第14435号行政令《柴油燃料紧急税收减免》，该行政令已于10月9日刊登于《联邦公报》。
按国税局公告，减免期内，联邦层面普通的征收与执法程序暂停，国税局的燃油合规人员改派从事其他工作，期间不开展针对公路染色柴油使用的联邦检查。罚则减免还涵盖未按半月期缴存相关税款、未保存充分记录等情形；出售方与分销方无需调查或记录减免期内所售染色柴油的最终用途，纳税人也无需为证明自身符合减免条件而保存相关记录。
国税局表示，将另行发布指引，说明税款递延安排以及《季度联邦消费税申报表》（720表）等表格如何适用，并研究免除递延税款缴纳义务的方案。认为自己符合减免条件却收到罚单的人，可按罚单上的说明办理，或联系国税局处理。国税局同时说明，此次减免只涉及联邦税，不影响各州对公路使用染色柴油征收的州级燃油税与罚则；各州安排并不一致，具体以州级机构发布的口径为准。
关联：
特朗普宣布农业部将启动80亿美元「收获燃料救济计划」 助农民抵消收成季柴油成本
IRS Suspends Federal Penalties for Highway Use of Dyed Diesel Through Year-End, Retroactive to October 1
WASHINGTON — The Internal Revenue Service announced on October 14 that, from October 1 through December 31, 2026, it will not impose federal penalties when dyed diesel fuel is sold for use on the highway or used in diesel-powered vehicles on the highway anywhere in the United States. The relief is retroactive to October 1 and is available to any person who sells or uses such fuel for highway use, according to the IRS media release, which tax publications reported on October 15.
Dyed diesel, colored red for identification, is normally intended for off-highway uses such as farming and construction equipment and is exempt from the federal excise tax. When it is sold for highway use or used to power a highway vehicle, the tax generally falls on the retail seller or, when the fuel is not bought at retail — for example, fuel drawn from a farm storage tank — on the vehicle operator. The IRS said the announcement implements Executive Order 14435, 'Emergency Tax Relief on Diesel Fuel,' signed by President Donald Trump on October 5 and published in the Federal Register on October 9.
During the relief period, the IRS said, ordinary federal collection and enforcement procedures are suspended, IRS Fuel Compliance Officers are being reassigned to other duties, and no federal inspections of on-road dyed fuel use will take place. The penalty relief also covers failures to make required semimonthly tax deposits and failures to maintain adequate records. Sellers and distributors do not need to investigate or document the end use of dyed fuel sold during the period, and taxpayers do not need to keep records to substantiate their eligibility for the relief.
The IRS said it expects to issue further guidance on the anticipated tax payment postponement, including how the relief applies to Form 720, the Quarterly Federal Excise Tax Return, and that it will consider options to eliminate the obligation to pay deferred amounts. Taxpayers who receive a penalty notice but believe they qualify for relief should follow the instructions in the notice or contact the IRS. The agency noted that the relief applies only for federal tax purposes and does not affect state fuel taxes or penalties, which vary by state.
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图片来源：佛罗里达州皮尔斯堡服务区的柴油加油棚与半挂卡车（资料图，本站裁切）· DanTD 摄，CC BY 4.0，维基共享资源 / A diesel canopy and a semi truck at the Fort Pierce Service Plaza in Florida (file photo, cropped by GSM) · DanTD, CC BY 4.0, via Wikimedia Commons
GSM Global · 本篇英文版 English edition of this story
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