To amend the Internal Revenue Code of 1986 to eliminate the penalties for sale for use and use of dyed fuel in taxable use.

The **Restoring Economic Diesel Fuel Act of 2026** (H.R. 10104) amends the Internal Revenue Code of 1986 to remove civil tax penalties for selling, holding, or using untaxed dyed fuel—such as diesel fuel or kerosene—for taxable purposes.

This legislation affects individuals and businesses that sell, hold, or use untaxed dyed diesel or kerosene. It also impacts federal tax enforcement by removing the Internal Revenue Service's authority to assess specific civil penalties for these dyed fuel uses.

If enacted, the bill would: * Repeal Section 6715 of the Internal Revenue Code, eliminating civil tax penalties previously enforced for using, holding, or selling untaxed dyed fuel for taxable uses. * Remove cross-references to these penalties within the Highway Trust Fund provisions of the Internal Revenue Code. * Update the internal table of sections within the tax code to reflect the repeal. * Apply these changes retroactively to any fuel sold or used after **December 31, 2025**.

The bill eliminates civil monetary penalties related to dyed fuel. It also removes references to these penalties in provisions governing the Highway Trust Fund. The provided summary does not outline specific dollar totals, tax rate changes, or direct appropriations.

* **Effective Date Limit:** The repeal only applies to fuel sold or used after December 31, 2025. * The summary does not specify any additional exceptions, exemptions, or waivers.

This bill retroactively removes federal civil tax penalties for selling, holding, or using untaxed dyed fuel (like diesel or kerosene) for taxable activities starting after December 31, 2025.