Raises the federal excise tax on aviation fuel used for non-commercial flights (private and other non‑commercial aircraft) and updates related tax-code references and manufacturer taxes. The tax increase includes an inflation adjustment beginning after 2026 and allows limited refunds for emergency or research uses through January 1, 2028.

Creates a new “Funding to Support Clean Communities Trust Fund” that will receive specified fuel tax revenues. Money in the trust fund (subject to annual appropriation) may be used for air quality monitoring, expanding and maintaining monitoring networks, and improving public transit and passenger rail near airports; at least half of annual funds must be reserved for disadvantaged communities, with priority for communities disproportionately harmed by air pollution. Changes take effect January 1, 2026.