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Covering several areas of energy policy at once, this bill temporarily lowers the state motor fuel (gasoline) tax from its current rate of approximately 14.2% of the wholesale price to a flat $0.319 per gallon from July 1 through December 31, 2026, after which the percentage-based formula resumes. It also creates a new streamlined permitting process for oil and gas "midstream" infrastructure — pipelines, storage tanks, processing plants, and related facilities — requiring state agencies to approve or deny permit applications within 120 days. Additionally, the bill requires Utah refineries to submit quarterly production reports to the Office of Energy Development, though that data is classified as strictly confidential and cannot be used for any regulatory or enforcement purpose. It also expands the definition of qualifying projects under the High Cost Infrastructure Development Tax Credit to include refined hydrocarbon storage and related pipeline infrastructure, and appropriates nearly $12 million from the General Fund for local roads. Utah drivers will see a modest, temporary reduction in what they pay at the pump during the second half of 2026, with the actual savings depending on whether current gas prices are above or below the flat rate equivalent.