This bill establishes a temporary moratorium on the imposition of the motor fuels tax in Minnesota, effective from May 25, 2026, to September 7, 2026. During this period, the tax rates for motor fuels will be set to 0 cents per gallon for various categories as specified in Minnesota Statutes, sections 296A.07 and 296A.08. The bill also includes provisions for appropriating funds from the general fund to cover administrative costs associated with implementing the moratorium, as well as transfers to the commissioner of transportation to compensate for the foregone revenue due to the tax suspension.

Additionally, the bill outlines the process for transferring necessary amounts from the general fund to the appropriate accounts in fiscal years 2026 and 2027. These transfers will be based on forecasts of total state revenue from the motor fuels tax during the moratorium period, ensuring that the highway user tax distribution fund and other specified accounts receive the necessary funding despite the temporary tax suspension. The effective date for all sections of the bill is the day following final enactment.