Pay Less at the Pump Act of 2026
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Summary
The bill amends the Internal Revenue Code to end the Hazardous Substance Superfund financing rate, a tax on petroleum and chemical feedstocks, with the termination applying to periods after December 31, 2025. It also changes the rules for advances from the Superfund trust fund, replacing a repayment deadline of December 31, 2032 with a requirement for quarterly repayment from unobligated Fund amounts until repaid in full. The termination takes effect January 1, 2026, and the advance-related changes take effect on the date of enactment.
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