(a) In general In the case of taxable fuel (as defined in section 4083(a)(1) of the Internal Revenue Code of 1986) removed, entered, or sold on or after the date of the enactment of this Act and before December 31, 2026, the rate of tax under clauses (i) and (iii) of section 4081(a)(2)(A) of such Code shall be zero. (b) Tax relief should be passed on to consumers (1) In general It is the policy of Congress that— (A) consumers immediately receive the benefit of the reduction in taxes resulting from this Act beginning on the date of enactment, (B) transportation motor fuels producers and other dealers take such actions as necessary to reduce transportation motor fuels prices to reflect such reduction, and (C) transportation motor fuels producers and other dealers that fail to reduce transportation motor fuels prices to reflect such reduction shall be subject to monetary penalties which are not less than the amount of the reduction in taxes which should have been passed on to consumers. (2) Enforcement The Secretary of the Treasury shall use all applicable authorities to ensure that the benefit of the reduction in taxes resulting from the application of subsection (a) is received by consumers.