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119-hr-10890119th CongressWALLET

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

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

Introduced

Summary

Motor fuel deduction that would let individuals deduct personal motor fuel spending, including gasoline, diesel, and electric vehicle charging, from their taxable income.

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  • Families and households: Lowers taxable income by letting people deduct actual personal fuel costs. This could reduce tax bills for households with high driving or charging expenses.
  • Drivers and electric vehicle owners: Covers gasoline, diesel, and EV recharging paid or incurred for personal use. The deduction is based on actual expenses rather than a flat credit.
  • Taxpayers and administration: The provision would be available to taxpayers who do not itemize, expanding who can claim it. It would take effect for amounts paid or incurred after December 31, 2026, and the Secretary is authorized to issue regulations to define and implement the rules.

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Bill Overview

Analyzed Economic Effects

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

New tax deduction for drivers and EV owners

If enacted, you would be able to deduct qualified motor fuel expenses for the taxable year. Qualified expenses would include gasoline and diesel for personal vehicle use and recharging an electric vehicle. The deduction would be allowed even if you do not itemize. It would apply to amounts paid or incurred after December 31, 2026. The Treasury Secretary would be able to issue regulations to define and carry out the deduction.

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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