An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in liquid fuels and fuels tax, further providing for definitions.

HB 2144 amends Pennsylvania's fuel tax definition in Title 75 to set specific average wholesale prices for taxable liquid fuels. It establishes fixed price tiers: $1.87 per gallon for 2014, $2.49 per gallon for 2015-2016, and $2.99 per gallon starting in 2017 (with future adjustments based on Department of Revenue data). This directly affects fuel retailers and consumers by determining the base price used to calculate state fuel taxes. The bill takes effect immediately upon enactment.