HouseH.R. 10392119th Congress

To temporarily suspend the imposition of certain fuel taxes.

Full Text

Official text as published. Use Ctrl+F / Cmd+F to search within the document.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10392 Introduced in House (IH)]

<DOC>

119th CONGRESS
  2d Session
                               H. R. 10392

      To temporarily suspend the imposition of certain fuel taxes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           September 15, 2026

Mr. Harris of Maryland (for himself, Mr. Higgins of Louisiana, and Mr. 
    Fine) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
      To temporarily suspend the imposition of certain fuel taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SUSPENSION OF FUEL TAX.

    (a) In General.--In the case of taxable fuel (as defined in section 
4083(a)(1) of the Internal Revenue Code of 1986) removed, entered, or 
sold on or after the date of the enactment of this Act and before 
December 31, 2026, the rate of tax under clauses (i) and (iii) of 
section 4081(a)(2)(A) of such Code shall be zero.
    (b) Tax Relief Should Be Passed on to Consumers.--
            (1) In general.--It is the policy of Congress that--
                    (A) consumers immediately receive the benefit of 
                the reduction in taxes resulting from this Act 
                beginning on the date of enactment,
                    (B) transportation motor fuels producers and other 
                dealers take such actions as necessary to reduce 
                transportation motor fuels prices to reflect such 
                reduction, and
                    (C) transportation motor fuels producers and other 
                dealers that fail to reduce transportation motor fuels 
                prices to reflect such reduction shall be subject to 
                monetary penalties which are not less than the amount 
                of the reduction in taxes which should have been passed 
                on to consumers.
            (2) Enforcement.--The Secretary of the Treasury shall use 
        all applicable authorities to ensure that the benefit of the 
        reduction in taxes resulting from the application of subsection 
        (a) is received by consumers.
                                 <all>