by the Energy Information Adminis-
tration, Department of Energy), inclu-
sive of such tax, is greater than the 
benchmark price, and 
‘‘(II) ending 7 days after the 
date on which such price (as so pub-
lished), without regard to this sub-
section, does not exceed the bench-
mark price. 
‘‘(B) BENCHMARK
PRICE.—For purposes 
of this subsection— 
‘‘(i) IN GENERAL.—The term ‘bench-
mark price’ means $2.75 per gallon. 
‘‘(ii) ADJUSTMENT FOR INFLATION.— 
In the case of any calendar year beginning 
after 2006, the dollar amount in clause (i) 
shall be increased by an amount equal to— 
‘‘(I) such dollar amount, multi-
plied by 
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for such calendar year, determined by 
substituting ‘calendar year 2005’ for 
‘calendar year 1992’ in subparagraph 
(B) thereof. 
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Any increase determined under subclause 
(II) shall be rounded to the nearest cent. 
‘‘(C) HIGHWAY MOTOR FUEL.—The term 
‘highway motor fuel’ means any fuel subject to 
tax under section 4041 or 4081 other than 
aviation gasoline and aviation-grade kerosene.’’. 
(b) MAINTENANCE
OF TRUST FUNDS DEPOSITS; 
AMOUNTS APPROPRIATED TO TRUST FUNDS TREATED AS 
TAXES.— 
(1) IN
GENERAL.—There is hereby appro-
priated (out of any money in the Treasury not other-
wise appropriated) to each trust fund which would 
(but for this subsection) receive reduced revenues as 
a result of a suspension in a rate of tax by reason 
of section 4081(f)(1) of the Internal Revenue Code 
of 1986 (as added by this section) an amount equal 
to such reduction in revenues. Amounts appropriated 
by the preceding sentence to any trust fund— 
(A) shall be transferred from the general 
fund at such times and in such manner as to 
replicate to the extent possible the transfers 
which would have occurred had subsection (a) 
not been enacted, and 
(B) shall be treated for all purposes of 
Federal law as taxes received under the appro-
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priate section referred to in such section 
4081(f)(1). 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
(d) FLOOR STOCK REFUNDS.— 
(1) IN GENERAL.—If— 
(A) before the tax suspension date, tax has 
been imposed under section 4081 of the Inter-
nal Revenue Code of 1986 on any highway 
motor fuel, and 
(B) on such date such fuel is held by a 
dealer and has not been used and is intended 
for sale, 
there shall be credited or refunded (without interest) 
to the person who paid such tax (hereafter in this 
subsection referred to as the ‘‘taxpayer’’) an amount 
equal to the excess of the tax paid by the taxpayer 
over the tax which would be imposed on such fuel 
had the taxable event occurred on such date. 
(2) TIME FOR FILING CLAIMS.—No credit or re-
fund shall be allowed or made under this subsection 
unless— 
(A) claim therefor is filed with the Sec-
retary of the Treasury before the date which is 
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