Federal waiver-period diesel excise tax broadly forgiven or left uncollected

Assume that by 2027-03-31, Treasury or the IRS leaves the federal diesel excise tax deferred under the temporary red-dyed diesel highway-use waiver broadly uncollected or administratively forgiven. The reported directive allowed any driver to use tax-exempt red-dyed diesel in highway vehicles through year-end and deferred the 24-cent-per-gallon federal diesel tax until Dec. 31 without interest or penalties; this scenario requires a post-waiver decision or implementation pattern under which affected distributors, retailers, truckers, farmers, or other users are not materially required to remit, reconcile, or report that deferred tax for waiver-period highway use. Exact legal basis, affected taxpayer categories, and any residual exceptions should be taken from the final Treasury/IRS action or credible reporting if available.