Repeal on tax on petroleum

(a) In general Chapter 38 is amended by striking subchapter A (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (b) Conforming amendments (1) Section 4671(c) is amended to read as follows: (c) Exemptions for substances taxed under section 4661 No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under section 4661.. (2) Section 9507(b) is amended— (A) in paragraph (1), by striking 4611, 4661, and inserting 4661, and (B) by striking the flush matter at the end. (3) Section 9509(b) is amended by striking paragraph (1). (4) Section 198(d)(1)(C) is amended by inserting (as in effect on the day before the enactment of the Energy Freedom Act) after section 4612(a)(3). (5) Section 4132(a)(3) is amended by inserting (as in effect on the day before the enactment of the Energy Freedom Act) after section 4612(a)(4). (6) Section 4662(a)(2) is amended by inserting (as in effect on the day before the enactment of the Energy Freedom Act) after section 4612(a)(4). (7) Section 4682(e)(2) is amended by inserting (as in effect on the day before the enactment of the Energy Freedom Act) after section 4612(a)(4). (8) Section 5000D(e)(2) is amended by inserting (as in effect on the day before the enactment of the Energy Freedom Act) after section 4612(a)(4). (c) Effective date The amendments made by this section shall take effect on January 1, 2026.