This bill, titled the Western Refined Fuel Reserve Act of 2026, mandates the Secretary of Energy to establish a Western Refined Fuel Storage Reserve within six months of enactment. This new reserve will be an integral part of the existing Strategic Petroleum Reserve, specifically designed to store refined petroleum products like gasoline, diesel, and jet fuel. The Secretary must identify and select a suitable salt cavern storage location in one of the designated Western States, prioritizing areas prone to shortages and considering distribution efficiency and cost. The primary goal is to enhance energy supply and transportation security for Arizona, California, Idaho, Montana, Nevada, Oregon, Utah, and Washington. Within five fiscal years, the reserve must be filled and maintained at a minimum of 75% of its specified capacities: 5 million barrels of gasoline, 3 million barrels of diesel, and 2 million barrels of jet fuel. Funding for this fill will come from congressional appropriations and revenues from Strategic Petroleum Reserve sales. The Secretary is authorized to draw down these refined fuels during emergencies, supply disruptions, or other circumstances consistent with the Strategic Petroleum Reserve's purpose, and must report annually to Congress on the reserve's operations and future recommendations.