The EASE Act authorizes the President to temporarily suspend the federal gas tax during national emergencies involving significant disruptions to fuel supply, availability, or price increases. The suspension would last 60 days from the President's declaration but can be extended to 120 days if the President notifies Congress within 15 days that the emergency continues, with a limit of one suspension period per emergency. To prevent impacts on highway and environmental cleanup funding, the federal government would transfer money from its general fund to replace the lost gas tax revenue in the Highway Trust Fund and the Leaking Underground Storage Tank Trust Fund. The bill expires on December 31, 2028, meaning any suspensions must occur before that date. The legislation affects consumers who pay gas taxes and would be administered by the President during qualifying emergencies.