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119-hr-10889119th CongressWALLET

GAS Act of 2026

Sponsored By: Representative Mast, Brian J. [R-FL-21]

Introduced

Summary

A new personal tax credit for motor fuel and EV charging expenses would let individuals offset those costs against their federal income tax. The credit would cover gasoline, diesel, and electric vehicle recharging costs for amounts paid after December 31, 2026.

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  • Individuals and households: Would be able to claim a credit equal to their personal gasoline, diesel, or EV charging expenses for personal use on their federal tax return.
  • Electric vehicle owners: Recharging costs are explicitly eligible, so EV drivers can include home or public charging in their qualified expenses.
  • Tax filing and limits: Expenses counted for this credit cannot also be deducted or used for any other tax credit, preventing double benefits.
  • Administration and timing: The Treasury Secretary would issue regulations to implement new Section 36C and the tax code would be updated to integrate the credit; it applies to amounts paid after 12/31/2026.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for personal vehicle fuel

You would be able to claim a new personal tax credit equal to what you paid in a year for gasoline, diesel, or recharging an electric vehicle for personal use. The credit would reduce your federal income tax for that taxable year. It would apply only to amounts paid or incurred after December 31, 2026. You could not also use the same fuel or charging expense for any other tax credit or deduction. The Treasury Secretary would issue regulations to carry out the credit. The bill text does not set a maximum dollar amount or a sunset date.

Sponsors & CoSponsors

Sponsor

Mast, Brian J. [R-FL-21]

FL • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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