Eliminate drawbacks on petroleum taxes

(a) In general Section 313(j) of the Tariff Act of 1930 (19 U.S.C. 1313(j)) is amended by adding at the end the following new paragraph: (7) No amount of any tax imposed on any merchandise pursuant to section 4611 of the Internal Revenue Code of 1986 shall be eligible to be refunded as drawback under this subsection.. (b) Effective date The amendment made by this section shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after January 1, 2026.