Cloture not invoked in Senate by Yea-Nay Vote. 43 - 56. Record Vote Number: 80.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Mar 23, 2000
Amends the Internal Revenue Code to provide for: (1) a 4.3 cents per gallon reduction in taxes on gasoline, diesel fuel, and kerosene during the period beginning after April 15, 2000, and ending before January 1, 2001; and (2) a zero rate of tax during such period if the national average price of unleaded regular gasoline is at least two dollars per gallon. Provides: (1) for the modification of such reduction if it would result in a reduction in revenues to the Treasury exceeding the Federal on-budget surplus; and (2) that in determining the amounts to be appropriated to the Highway Trust Fund and the Airport and Airway Trust Fund, an amount equal such reduction in revenues to the Treasury shall be treated as taxes received. Sets forth similar provisions with respect to the tax on: (1) fuel used in commercial transportation on inland waterways; and (2) aviation fuel. Sets forth floor stocks provisions.Expresses the sense of the Congress that: (1) consumers should immediately receive the benefit of the reduction; and (2) motor fuels producers and dealers should take such actions as necessary to reduce prices to reflect any reduction. Requires a study and report.
Source last updated: Feb 10, 2026. Consult Congress.gov for the current record.
AI Conversation Starters
Explore the bill from different angles
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Neutral evidence review
Objective
Analyze S.2285 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
View full prompt & sources
Fairness and public impact
Progressive lens
Examine S.2285 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
View full prompt & sources
Institutions and government scope
Conservative lens
Examine S.2285 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
View full prompt & sources
Individual rights and government power
Liberty lens
Examine S.2285 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.