A bill to amend the Internal Revenue Code of 1954 to provide for the refund of the gasoline tax to the agricultural aircraft operator, and for other purposes.

Amends the Internal Revenue Code to treat, for excise tax purposes, aerial applicators who are the ultimate purchasers of gasoline as having used such gasoline on a farm for farming purposes.

Requires the refund of the excise tax on gasoline to any aerial applicator who is the ultimate purchaser thereof.