This legislation establishes a temporary federal gasoline tax holiday, setting the tax rate to zero for gasoline sold from its enactment until October 1, 2026, and simultaneously suspending the Leaking Underground Storage Tank Trust Fund financing rate. The primary goal is to reduce fuel costs for consumers during this period. To prevent financial shortfalls for infrastructure, the bill mandates that the Secretary of the Treasury transfer funds from the General Fund to both the Highway Trust Fund and the Leaking Underground Storage Tank Trust Fund . These transfers will compensate for the revenue lost due to the tax holiday, ensuring the trust funds remain whole. A critical provision emphasizes that consumers must immediately receive the benefit of this tax reduction. The bill directs fuel producers and dealers to lower prices accordingly, and those who fail to pass on the savings will face monetary penalties . The Secretary of the Treasury is explicitly tasked with enforcing this consumer benefit provision using all available authorities.