1. (2) TRANSFERS TO TRUST FUND.—
   1. (A) IN GENERAL.—The Secretary of the Treasury (or the Secretary’s delegate) shall transfer from the general fund to the Highway Trust Fund established under section 9503(a) of the Internal Revenue Code of 1986 and the Leaking Underground Storage Tank Trust Fund established under section 9508(a) of such Code amounts equal to the reduction in amounts credited (but for this subsection) to each such Trust Fund by reason of the partial suspension under section 4081(f) of such Code (as added by paragraph 1 of this section).
   2. (B) COORDINATION RULES.—
      1. (i) LEAKING UNDERGROUND STORAGE TANK TRUST FUND.—Amounts transferred to the Leaking Underground Storage Tank Trust Fund under subparagraph (A) shall be treated for purposes of sections 9503(b)(1) and 9508(b)(2) of such Code as taxes received in the Treasury under section 4081 of such Code attributable to the Leaking Underground Storage Tank Trust Fund financing rate.
      2. (ii) HIGHWAY TRUST FUND.—Amounts transferred to the Highway Trust Fund under subparagraph (A) shall be treated for purposes of section 9503(b)(1) of such Code as taxes received in the Treasury under section 4081 of such Code which are not attributable to the Leaking Underground Storage Tank Trust Fund financing rate.
      3. (b) Intangible drilling costs.—Section 263(c) of such Code is amended by adding at the end the following new sentence: “This section shall not apply with respect to any costs incurred during any month described in section 4081(f).”.
      4. (c) Enhanced oil recovery credit.—Section 43 of such Code is amended by adding at the end the following new subsection:

1. (d) Marginal well credit.—Section 45I(d) of such Code is amended by adding at the end the following new paragraph:

Effective date.—(e) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

1. (2) TRANSFERS TO TRUST FUND.—
   1. (A) IN GENERAL.—The Secretary of the Treasury (or the Secretary’s delegate) shall transfer from the general fund to the Highway Trust Fund established under section 9503(a) of the Internal Revenue Code of 1986 and the Leaking Underground Storage Tank Trust Fund established under section 9508(a) of such Code amounts equal to the reduction in amounts credited (but for this subsection) to each such Trust Fund by reason of the partial suspension under section 4081(f) of such Code (as added by paragraph 1 of this section).
   2. (B) COORDINATION RULES.—
      1. (i) LEAKING UNDERGROUND STORAGE TANK TRUST FUND.—Amounts transferred to the Leaking Underground Storage Tank Trust Fund under subparagraph (A) shall be treated for purposes of sections 9503(b)(1) and 9508(b)(2) of such Code as taxes received in the Treasury under section 4081 of such Code attributable to the Leaking Underground Storage Tank Trust Fund financing rate.
      2. (ii) HIGHWAY TRUST FUND.—Amounts transferred to the Highway Trust Fund under subparagraph (A) shall be treated for purposes of section 9503(b)(1) of such Code as taxes received in the Treasury under section 4081 of such Code which are not attributable to the Leaking Underground Storage Tank Trust Fund financing rate.
      3. (b) Intangible drilling costs.—Section 263(c) of such Code is amended by adding at the end the following new sentence: “This section shall not apply with respect to any costs incurred during any month described in section 4081(f).”.
      4. (c) Enhanced oil recovery credit.—Section 43 of such Code is amended by adding at the end the following new subsection:

1. (d) Marginal well credit.—Section 45I(d) of such Code is amended by adding at the end the following new paragraph:

Effective date.—(e) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.