The bill would amend the Internal Revenue Code to eliminate certain federal motor vehicle and aviation fuel excise taxes and impose taxes on greenhouse gas emissions, with revenue directed toward maintaining and building infrastructure. The provided text also establishes or describes the RISE Trust Fund, border greenhouse gas adjustments, environmental-statute amendments, assistance for displaced energy-sector workers, and a National Climate Commission. It authorizes $5,000,000 annually for the Commission for fiscal years 2027 through 2039 and includes a moratorium on certain greenhouse-gas regulations after fossil fuel taxation, subject to specified exceptions and conditions.

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