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People & committees
Rep. Fry, Russell [R-SC-7] · R–SC
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Oct 14, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-10-01 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed EASE Act would let the President trigger a temporary suspension of certain federal fuel taxes when a national emergency causes or threatens a substantial disruption in taxable fuel supply or availability, or a substantial increase in taxable fuel prices, in the United States. It would cover specified taxable fuel transactions for 60 days, extendable to 120 days. The government would replace lost revenue in two trust funds using general funds. The tax relief would not apply to transactions after December 31, 2028.
This Act may be cited as the Presidential Emergency Action to Stabilize Energy Act or the EASE Act.
If the President determines that there exists a national emergency which is causing, or threatens to cause, a substantial disruption in the supply or availability of taxable fuel, or a substantial increase in the price of taxable fuel, in the United States, the President may issue a declaration identifying such national emergency and specifying the date on which a national emergency gas tax suspension period (as defined in subparagraph (A)) begins.
The term national emergency gas tax suspension period means the 60-day period beginning on the date specified in the Presidential declaration described in subparagraph (C).
Subparagraph (A) shall be applied by substituting 120-day period for 60-day period if the President, not later than 15 days before the expiration of the 60-day period referred to in subparagraph (A), transmits to Congress a written notification that the President has determined that an extension of the period under this subparagraph is warranted by reason of the continuation of the national emergency described in subparagraph (C).
The Secretary shall transfer from the general fund to the Highway Trust Fund established under section 9503(a) and the Leaking Underground Storage Tank Trust Fund established under section 9508(a) amounts equal to the reduction in amounts credited (but for this subsection) to each such Trust Fund by reason of subsection (a).
Paragraph (1) shall not apply to any taxable fuel removed, entered, or sold after December 31, 2028.
During a qualifying suspension period, the proposal would set two specified fuel-tax rates in Internal Revenue Code section 4081 to zero. It would also suspend the Leaking Underground Storage Tank Trust Fund financing rate for fuel covered by those zero rates. This concerns fuel removed, entered, or sold during the period; the referenced existing tax provisions are not reproduced.
Section 4081 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection
In the case of any taxable fuel removed, entered, or sold during a national emergency gas tax suspension period— (A) the rate of tax under clauses (i) and (iii) of subsection (a)(2)(A) shall be zero, and (B) the Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2)(B) shall not apply to taxable fuel to which the rate under subparagraph (A) applies.
The President could issue a declaration after determining that a national emergency causes or threatens a substantial disruption in taxable fuel supply or availability, or a substantial increase in taxable fuel prices, in the United States. The declaration would identify the emergency and choose the suspension's starting date. Issuing a declaration would be discretionary.
If the President determines that there exists a national emergency which is causing, or threatens to cause, a substantial disruption in the supply or availability of taxable fuel, or a substantial increase in the price of taxable fuel, in the United States, the President may issue a declaration identifying such national emergency and specifying the date on which a national emergency gas tax suspension period (as defined in subparagraph (A)) begins.
A suspension would last 60 days. It would become a total of 120 days if the President sent Congress written notice at least 15 days before the initial period expired, determining that the emergency's continuation warranted an extension.
The term national emergency gas tax suspension period means the 60-day period beginning on the date specified in the Presidential declaration described in subparagraph (C).
Subparagraph (A) shall be applied by substituting 120-day period for 60-day period if the President, not later than 15 days before the expiration of the 60-day period referred to in subparagraph (A), transmits to Congress a written notification that the President has determined that an extension of the period under this subparagraph is warranted by reason of the continuation of the national emergency described in subparagraph (C).
Only one suspension period could apply to any single national emergency.
Not more than 1 national emergency gas tax suspension period shall be taken into account under this subsection with respect to any single national emergency.
The proposal would require the Secretary to replace the Highway Trust Fund's and Leaking Underground Storage Tank Trust Fund's lost revenue with transfers from the general fund. For the specified accounting rules, those transfers would count as fuel-tax receipts, with each fund's transfers assigned to the corresponding tax category.
The Secretary shall transfer from the general fund to the Highway Trust Fund established under section 9503(a) and the Leaking Underground Storage Tank Trust Fund established under section 9508(a) amounts equal to the reduction in amounts credited (but for this subsection) to each such Trust Fund by reason of subsection (a).
Amounts transferred to the Leaking Underground Storage Tank Trust Fund under subparagraph (A) shall be treated for purposes of sections 9503(b)(1) and 9508(b)(2) as taxes received in the Treasury under section 4081 attributable to the Leaking Underground Storage Tank Trust Fund financing rate.
Amounts transferred to the Highway Trust Fund under subparagraph (A) shall be treated for purposes of section 9503(b)(1) as taxes received in the Treasury under section 4081 which are not attributable to the Leaking Underground Storage Tank Trust Fund financing rate.
The amendments would apply to fuel removed, entered, or sold after enactment, with tax relief dependent on a qualifying suspension period. The relief would stop applying to transactions after December 31, 2028, even if a declared period otherwise extended beyond that date.
The amendments made by this section shall apply to fuel removed, entered, or sold after the date of the enactment of this Act.
In the case of any taxable fuel removed, entered, or sold during a national emergency gas tax suspension period
Paragraph (1) shall not apply to any taxable fuel removed, entered, or sold after December 31, 2028.
The supplied actions snapshot, updated October 14, 2026, records introduction in the House and referral to the House Committee on Ways and Means on October 1, 2026. It does not establish subsequent legislative action or enactment.
Source snapshot updated 2026-10-14T19:41:54Z. 2026-10-01: Referred to the House Committee on Ways and Means. 2026-10-01: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-10-01. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy rider was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; it does not establish absence in other versions or accompanying materials, which may bear on formal earmark status.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential treatment beyond the main policy's ordinary coverage was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Oct 14, 2026. How PlainBill uses AI