To temporarily suspend the imposition of certain fuel taxes.

This bill temporarily suspends federal excise taxes on certain transportation fuels, such as gasoline and diesel, setting the tax rate to zero for sales occurring between enactment and December 31, 2026. The legislation directly affects consumers by aiming to lower fuel prices at the pump. It mandates that fuel producers and dealers pass the full amount of the tax savings on to buyers immediately. To enforce this requirement, the bill authorizes the Secretary of the Treasury to impose monetary penalties on companies that fail to reduce their prices accordingly.