H.R. 10392House119th Congress (2025-2027)In Committee

To temporarily suspend the imposition of certain fuel taxes.

AI-Generated Summary

Updated September 22, 2026 at 5:42 AM UTC

The bill temporarily eliminates the federal excise tax on certain motor fuels sold after the law takes effect, lasting until the end of 2026. It aims to lower fuel prices for consumers by setting the tax rate to zero and requires fuel producers and dealers to pass the tax savings directly to buyers.

Key Provisions

Fuel tax rate for taxable motor fuels sold after enactment is set to zero until December 31, 2026.
Producers and dealers must reduce fuel prices to reflect the tax elimination and pass the savings on to consumers immediately.
If dealers do not lower prices accordingly, they face monetary penalties at least equal to the tax reduction they should have passed on.
The Treasury Secretary is tasked with enforcing the price‑pass‑through and ensuring consumers receive the benefit.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 15, 2026

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HouseIntro Referral

Introduced in House

September 15, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 15, 2026

Bill Text

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Introduced in HouseIssued September 15, 2026

119th CONGRESS

2d Session

H. R. 10392

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.

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.