A bill to amend the Revenue Act of 1987 to delay until October 1, 1988, the imposition of the tax on diesel and aviation fuels at the wholesale level.

Amends the Revenue Act of 1987 to delay until October 1, 1988, the imposition of excise tax on wholesale sales of diesel and aviation fuels. (Under current law the tax applies to sales after March 31, 1988.)