To amend the Internal Revenue Code of 1986 to cover into the treasury of the Virgin Islands revenue from tax on fuel produced in the Virgin Islands and entered into the United States.

This bill redirects fuel tax revenue collected on Virgin Islands-produced fuel shipped to the U.S. to the Virgin Islands' own treasury instead of the U.S. Treasury. It directly affects the Virgin Islands government, which would receive these funds for local use. The key provision amends the Internal Revenue Code to require this redirection, effective after December 31, 2024.