Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines(p82)

You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use.