To amend the Internal Revenue Code of 1986 to establish the motor fuel deduction.

(a) In general. Part VII subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended— (1) by redesignating section 226 as section 227, (2) in the table of sections for such section, by amending the item relating to section 227 (as so redesignated) to read as follows: 227. Cross reference. , and (3) by inserting after section 225 the following new section: 226. Motor fuel deduction (a) In general In the case of an individual, there shall be allowed a deduction for the taxable year an amount equal to the qualified motor vehicle fuel expenses of the individual for the taxable year. (b) Qualified motor vehicle fuel expenses For purposes of this section, the term qualified motor vehicle fuel expenses means the amount paid or incurred by the taxpayer to purchase gasoline or diesel fuel for personal use in a motor vehicle or to recharge an electric motor vehicle for personal use. (c) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. .

(b) Deduction allowed to non-Itemizers. Section 63(b) of such Code is amended— (1) by striking and in paragraph (7), (2) by striking the period at the end of paragraph (8) and inserting , and , and (3) by adding at the end the following new paragraph: (9) the deduction provided in section 226. .

(c) Clerical amendment. The table of sections for such part is amended by inserting after the item relating to section 225 the following new item: Sec. 226. Motor fuel deduction. .

(d) Effective date. The amendments made by this section shall apply to amounts paid or incurred after December 31, 2026.