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

This bill amends Pennsylvania's vehicle tax laws to update how the "average wholesale price" of liquid fuels is defined for tax calculation purposes. It establishes specific pricing tiers, setting the price at $1.87 per gallon for certain future periods while also allowing the Department of Revenue to determine a price based on the previous 12 months, provided it does not fall below $2.99 per gallon. The changes directly affect the state's liquid fuels tax structure and apply to all fuels sold or distributed within Pennsylvania starting 60 days after the bill becomes effective.