Brian Mast (R-FL)
To amend the Internal Revenue Code of 1986 to establish the motor fuel deduction.
A Republican bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
Yes· 3 of 15
- Scored +5
Does this cut taxes for middle-income families?
The bill introduces a new tax deduction for qualified motor vehicle fuel expenses available to individuals who do not itemize their deductions.
- Scored +4
Would households on low incomes be better off under this?
Making the deduction available to non-itemizers ensures that lower-income households can claim savings on their motor fuel costs.
- Scored +4
Would middle-income households be better off under this?
Middle-class households will see a direct reduction in their tax burden through the new personal motor vehicle fuel expense deduction.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
* Section 1(b), adding paragraph (9) to section 63(b), makes this motor fuel deduction available to non-itemizers. This is positive because people do not have to itemize their taxes to claim the savings, making the benefit accessible to a wider range of working folks.
Potential Negative Impacts for People
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Making the deduction available to non-itemizers ensures that lower-income households can claim savings on their motor fuel costs. Would middle-income households be better off under this? — Middle-class households will see a direct reduction in their tax burden through the new personal motor vehicle fuel expense deduction. Would people in middle age be better off under this? — Middle-aged individuals who drive for personal use will experience lower tax burdens under the motor fuel deduction. Would retired people be better off under this? — Retirees who drive personal vehicles for daily activities will benefit from lower overall tax liabilities related to fuel expenses. Would people in rural areas be better off under this? — Rural residents often drive longer distances and will benefit significantly from tax deductions on gasoline and diesel fuel. Would people over 65 be better off under this? — Seniors who rely on personal motor vehicles for transportation will benefit from the tax relief on fuel expenses. Would people in their twenties and thirties be better off under this? — Young adults who commute and drive personal vehicles will benefit from the tax deduction on gasoline, diesel, and EV recharging. Would farmers be better off under this? — Farmers who utilize personal motor vehicles for transportation can take advantage of the new motor fuel tax deduction. Would people in cities be better off under this? — Urban residents who drive cars or own electric vehicles will benefit from deductions on fuel and recharging expenses. Would veterans be better off under this, taking everything together? — Veterans who drive personal motor vehicles will benefit from the reduced tax burden on fuel and vehicle recharging expenses.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill introduces a new tax deduction for qualified motor vehicle fuel expenses available to individuals who do not itemize their deductions. Does this cut taxes for small businesses? — Individual taxpayers who operate small businesses or use personal vehicles may benefit from the new personal motor fuel expense deduction. Is this likely to grow the economy? — Providing a tax deduction for motor vehicle fuel and electric vehicle recharging reduces out-of-pocket costs and may slightly stimulate consumer spending.
- Environment Energy And Infrastructure
- Does this put more money into wind, solar and other renewable power? — The bill explicitly includes costs to recharge an electric motor vehicle for personal use within the qualified motor vehicle fuel expenses deduction.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Allowing non-itemizers to claim the motor fuel deduction helps lower the tax burden for working-class and lower-income drivers.
- 10/22/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House