This bill would temporarily eliminate federal excise taxes on motor fuels and aviation fuels from the date of enactment through September 30, 2027, providing a tax holiday intended to reduce gas and fuel prices for consumers. The legislation would affect fuel producers, airlines, gas stations, and consumers nationwide who purchase gasoline, diesel, and aviation fuel. To prevent the tax cuts from reducing funding for transportation infrastructure, the bill requires the Treasury Department to transfer money from the general fund to replace the lost tax revenue that would normally go to the Highway Trust Fund, Airport and Airway Trust Fund, and the Leaking Underground Storage Tank Trust Fund. The bill includes a congressional policy statement directing fuel producers and sellers to pass the tax savings directly to consumers and authorizes the Treasury Department, Federal Trade Commission, and Commodity Futures Trading Commission to enforce price reductions and prevent price gouging or market manipulation.