U.S. Congress legislation · 119th Congress
HB10890: To amend the Internal Revenue Code of 1986 to establish the motor fuel deduction.
Status: In committee, October 22, 2026
What the bill says
To amend the Internal Revenue Code of 1986 to establish the motor fuel deduction.
From the introduced text, October 22, 2026:
To amend the Internal Revenue Code of 1986 to establish the motor fuel deduction. SECTION 1. Motor fuel deduction (a) In general Part VII subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended-- (1) by redesignating section 226 as section 227, (2) in the table of sections for such section, by amending the item relating to section 227 (as so redesignated) to read as follows: 227. Cross reference. , and (3) by inserting after section 225 the following new section: SECTION 226. Motor fuel deduction (a) In general In the case of an individual, there shall be allowed a deduction for the taxable year an amount equal to the qualified motor vehicle fuel expenses of the individual for the taxable year. (b) Qualified motor vehicle fuel expenses For purposes of this section, the term qualified motor vehicle fuel expenses means the amount paid or incurred by the taxpayer to purchase gasoline or diesel fuel for personal use in a motor vehicle or to recharge an electric motor vehicle for personal use. (c) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. . (b) Deduction allowed to non-Itemizers Section 63(b) of such Code is amended-- (1) by striking and in paragraph …
Sponsors
- Brian Mast (R, HD-FL-21) · primary sponsor
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Common questions
- What is HB10890?
- HB10890 is a bill in Congress (119th Congress): To amend the Internal Revenue Code of 1986 to establish the motor fuel deduction.
- What does HB10890 do?
- In its own words: To amend the Internal Revenue Code of 1986 to establish the motor fuel deduction.
- What is the status of HB10890?
- In committee as of October 22, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 22, 2026).
- Who sponsored HB10890?
- Brian Mast (R, HD-FL-21).
- Where is the official record for HB10890?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10890
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.