,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajffh  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #a1 #bjbf,mr4 
,fry 7= himself & ,mr4 ,wilson ( ,s\?   
,c>ol9a7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to au?orize ! ,presid5t  
to tempor>ily susp5d ! gas tax dur+     
c]ta9 national em]g5cies4  #a4 ,%ort    
title  ,?is ,act may be cit$ z !        
,presid5tial ,em]g5cy ,action to        
,/abilize ,en]gy ,act or ! ,,ease ,act4 
#b4 ,au?ority to tempor>ily susp5d ! gas
 tax dur+ c]ta9 national em]g5cies  7a7 
,9 g5]al ,section #djha ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7f7  
,au?ority to tempor>ily susp5d c]ta9    
taxes dur+ national em]g5cies  7#a7 ,9  
g5]al ,9 ! case ( any taxable fuel      
remov$1 ent]$1 or sold dur+ a national  
em]g5cy gas tax susp5sion p]iod--  7,a7 
! rate ( tax "u clauses 7i7 & 7iii7 (   
subsection 7a77#b77;,a7 %all be z]o1 &  

7,b7 ! ,leak+ ,und]gr\nd ,/orage ,tank  
,tru/ ,fund f9anc+ rate "u subsection   
7a77#b77;,b7 %all n apply to taxable    
fuel to :i* ! rate "u subp>agraph 7,a7  
applies4  7#b7 ,national em]g5cy gas tax
 susp5sion p]iod ,= purposes ( ?is      
subsection-- 7,a7 ,9 g5]al ,! t]m       
national em]g5cy gas tax susp5sion p]iod
 means ! #fj-;day p]iod beg9n+ on ! date
 specifi$ 9 ! ,presid5tial decl>ation   
describ$ 9 subp>agraph 7,c74  7,b7      
,ext5sion ,subp>agraph 7,a7 %all be     
appli$ by sub/itut+ #abj-;day p]iod =   
#fj-;day p]iod if ! ,presid5t1 n lat]   
?an #ae days be=e ! expiration ( !      
#fj-;day p]iod ref]r$ to 9 subp>agraph  
7,a71 transmits to ,congress a writt5   
notification t ! ,presid5t has det]m9$ t
 an ext5sion ( ! p]iod "u ?is           
subp>agraph is w>rant$ by reason ( !    
cont9uation ( ! national em]g5cy        
describ$ 9 subp>agraph 7,c74  7,c7      
,presid5tial decl>ation ,if ! ,presid5t 
det]m9es t !re exi/s a national em]g5cy 
:i* is caus+1 or ?reat5s to cause1 a    

sub/antial disruption 9 ! supply or     
availability ( taxable fuel1 or a       
sub/antial increase 9 ! price ( taxable 
fuel1 9 ! ,unit$ ,/ates1 ! ,presid5t may
 issue a decl>ation id5tify+ su*        
national em]g5cy & specify+ ! date on   
:i* a national em]g5cy gas tax susp5sion
 p]iod 7z def9$ 9 subp>agraph 7,a77     
beg9s4  7,d7 ,limitation ,n m ?an #a    
national em]g5cy gas tax susp5sion p]iod
 %all be tak5 into acc\nt "u ?is        
subsection ) respect to any s+le        
national em]g5cy4  7#c7 ,transf]s to    
tru/ funds  7,a7 ,9 g5]al ,! ,secret>y  
%all transf] f ! g5]al fund to !        
,highway ,tru/ ,fund e/abli%$ "u section
 #iejc7;a7 & ! ,leak+ ,und]gr\nd ,/orage
 ,tank ,tru/ ,fund e/abli%$ "u section  
#iejh7;a7 am\nts equal to ! r$uction 9  
am\nts cr$it$ 7b = ?is subsection7 to   
ea* su* ,tru/ ,fund by reason (         
subsection 7a74  7,b7 ,leak+ ,und]gr\nd 
,/orage ,tank ,tru/ ,fund ,am\nts       
transf]r$ to ! ,leak+ ,und]gr\nd ,/orage
 ,tank ,tru/ ,fund "u subp>agraph 7,a7  

%all be treat$ = purposes ( sections    
#iejc7;b77#a7 & #iejh7;b77#b7 z taxes   
receiv$ 9 ! ,treasury "u section #djha  
attributable to ! ,leak+ ,und]gr\nd     
,/orage ,tank ,tru/ ,fund f9anc+ rate4  
7,c7 ,highway ,tru/ ,fund ,am\nts       
transf]r$ to ! ,highway ,tru/ ,fund "u  
subp>agraph 7,a7 %all be treat$ =       
purposes ( section #iejc7;b77#a7 z taxes
 receiv$ 9 ! ,treasury "u section #djha 
:i* are n attributable to ! ,leak+      
,und]gr\nd ,/orage ,tank ,tru/ ,fund    
f9anc+ rate4  7#d7 ,t]m9ation ,p>agraph 
7#a7 %all n apply to any taxable fuel   
remov$1 ent]$1 or sold aft] ,decemb]    
#ca1 #bjbh4  4  7b7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to fuel remov$1 ent]$1 or sold aft] !   
date ( ! enactm5t ( ?is ,act4