Temporarily sets the tax rate under section 4081 to zero for gasoline removed, entered, or sold during the covered period and excludes the Leaking Underground Storage Tank financing rate under 4081(a)(2) for such gasoline.

Requires the Secretary of the Treasury to transfer from the general fund to the Highway Trust Fund amounts equal to the reduction in amounts that would have been credited to the Highway Trust Fund because of the temporary zeroing of the 4081 tax rate.

Directs that amounts transferred to the Leaking Underground Storage Tank Trust Fund under this section be treated, for purposes of 9508(b)(2), as taxes received in the Treasury under section 4081 attributable to the Leaking Underground Storage Tank financing rate.