EMA Regulatory Alert: EMA Urges IRS to Clear Long-Overdue Form 8849 Excise Tax Refunds
On Tuesday, the Energy Marketers of America (EMA) formally called on
the IRS to immediately address the ongoing backlog in processing Form
8849 federal excise tax refund claims. Despite assurances from the
Department of the Treasury in March that the backlog would be
substantially eliminated by May 2026, energy marketers across the
country continue to wait six months or longer for refunds on claims
filed as far back as fall 2025.
In its March 16, 2026 response to EMA’s December 2025 letter, Treasury
attributed the delays to staffing shortages and outlined corrective
actions, including staff reallocation and process improvements. Normal
processing was expected to resume by May. That timeline has not been
met.
Many wholesale marketers sell clear diesel fuel to state and local
government entities that are exempt from the federal motor fuel excise
tax. Because government bid specifications typically require clear
(undyed) fuel sold on a tax-excluded basis, marketers must pay the
24.4-cent-per-gallon federal excise tax upfront and then recover it
through Form 8849 refund claims. Under normal conditions, the IRS
processes these claims within 45 days. Current wait times of six months
or more are creating serious cash-flow pressure for small, often
family-owned businesses that have fully complied with all tax
requirements.
To resolve the backlog and restore timely processing, EMA has asked the
IRS to take the following immediate steps:
Dedicate sufficient personnel to excise tax claim processing until the backlog is cleared
Prioritize the oldest outstanding claims
Provide marketers with estimated processing times so they can better manage cash flow
Designate a senior IRS contact for ongoing stakeholder communication
Meet with EMA representatives within the next 30 days
EMA will continue to press for resolution on behalf of its members and the downstream fuel distribution network that supports critical public services nationwide. Members experiencing significant delays with Form 8849 claims are encouraged to share details with their state or regional EMA affiliate so EMA can continue to document the scope of the problem.
Click here to read the letter.
The automotive industry, represented by the Alliance for Automotive Innovation (AAI), is currently urging a federal court to reject the reinstatement of Biden-era greenhouse gas tailpipe standards, warning of "disastrous consequences" for both the sector and consumers. The industry argues that rapid and dramatic shifts in emissions policy between different presidential administrations have created significant policy uncertainty, putting billions of dollars in capital investment at risk. While these rules were already considered difficult to achieve, the AAI now contends they are "entirely infeasible" due to changing market and political conditions. Several factors have contributed to the industry's claim of infeasibility, including lower-than-expected electric vehicle (EV) market penetration and the repeal of critical EV tax credits.
Additionally, the industry points to the nullification of California's state-level mandates and the stalled deployment of charging infrastructure caused by the freezing of federal funding. AAI asserts that the credit market is under too much strain to offer a path to compliance and warns that reinstating the rules could cost the industry tens of billions of dollars, potentially forcing manufacturers to restrict the sales of internal combustion engine vehicles. This legal conflict was triggered by youth plaintiffs seeking to block the Trump administration’s repeal of federal vehicle climate standards and the 2009 endangerment finding. Unlike other challengers focusing on statutory objections, these youth plaintiffs are raising constitutional issues and seeking an immediate stay to reinstate the standards during litigation. Conversely, a coalition of Republican state attorneys general is defending the repeal, arguing that the youth plaintiffs have not suffered "concrete injury" and are relying on "dubious claims" related to religious liberty and due process. The U.S. Court of Appeals for the District of Columbia Circuit is expected to rule on the matter after final filings are submitted in July.
President Donald Trump in a Truth Social post has demanded gasoline retailers to lower pump prices, arguing that they are not falling quickly enough to match recent declines in crude oil futures. In the post, the president suggested that retailers should target an average price of $2.50 per gallon, which is significantly lower than the current national average of $3.85 per gallon reported by AAA. This follows a Truth Social post from last week where Trump called for the Department of Justice to investigate major oil companies for alleged price gouging. The push for lower prices comes as global crude prices fall amid optimism regarding the reopening of the Strait of Hormuz and progress in U.S.-Iran negotiations. While crude oil benchmarks like Brent and West Texas Intermediate have dropped, market experts and oil industry officials highlight that gasoline and crude oil are different commodities and that a natural lag exists between crude price reductions and pump price changes. Chevron’s Chief Financial Officer noted that while they expect prices to normalize, the process takes time. Additionally, although an interim peace deal was signed to reopen the Strait of Hormuz the situation remains tenuous with recent exchanges of fire disrupting shipping. President Trump has also targeted California’s state government, urging it to reduce heavy gasoline taxes, which he claimed would soon exceed the cost of the product itself. California’s taxes and environmental levies account for roughly 20% of its $5.43 average per-gallon price, the third highest in the nation. In response, Governor Gavin Newsom’s office criticized the president, noting that the "GOP-enabled Iran war" has cost Americans approximately $63 billion in extra fuel expenses so far this year. Newsom’s team also reminded the public of past comments by Trump suggesting that the U.S. makes money when oil prices rise. As the midterm approaches expect the debate around affordability, and by extension gas prices, to continue to be a hot topic.
Meanwhile, a group of 52 House Republicans,
including Speaker Mike Johnson, Majority Leader Steve Scalise, and
several committee chairs, has urged President Trump to let the Jones
Act waiver end on its planned expiration date of August 16. The
Trump administration had issued and repeatedly extended the measure
to ease sharp price increases for fuel, fertilizer, and other goods
tied to the conflict with Iran, giving foreign-flagged vessels
permission to carry select commodities between U.S. ports.
These lawmakers argue that the waiver has instead become a tool
exploited by adversarial nations to chip away at U.S. maritime
strength. They cite Maritime Administration figures showing that
roughly 95 percent of the cargo moved under the waiver went to
foreign shipping operators that avoid U.S. taxes and operate beyond
American immigration rules.
FDA Issues Modified Risk Authorizations for 20 ZYN Nicotine Pouches
On June 30, the FDA issued modified risk tobacco product (MRTP) granted orders before 20 ZYN nicotine pouch products. As a result, the Zyn nicotine pouch products noted below may now be marketed with the following risk modification claim: “Using ZYN instead of cigarettes puts you at a lower risk of mouth cancer, heart disease, lung cancer, stroke, emphysema, and chronic bronchitis.” This MRTP authorization comes after these ZYN nicotine pouch products received a PMTA Marketing Granted Order in January 2025.
The products for which the FDA issued MRTPs are the following, each with two nicotine strengths (3 milligram and 6 milligram): ZYN Chill, ZYN Cinnamon, ZYN Citrus, ZYN Coffee, ZYN Cool Mint, ZYN Menthol, ZYN Peppermint, ZYN Smooth, ZYN Spearmint and ZYN Wintergreen.
NFPA 30A 2027 Edition: Proposed EV Charging Chapter Removed Following Annual Meeting Vote
During the NFPA 30A 2027 Edition revision cycle, the Technical Committee recommended adding a new Chapter 16 to establish requirements for electric vehicle (EV) charging at motor fueling facilities. The proposal was developed by a task group that included stakeholders representing a range of viewpoints on the issue.
Although the new chapter had been substantially revised from an earlier version considered during the previous cycle, opposition remained strong from several motor fuel marketing organizations and the National Electrical Manufacturers Association (NEMA). Unable to reach consensus, the Energy Marketers Association (EMA) submitted a negative vote on the Technical Committee’s second revision ballot. The ballot ultimately passed, and Chapter 16 was included in the proposed 2027 Edition.
NEMA subsequently filed a Notice of Intent to Make a Motion (NITMAM) seeking to delete the entire chapter. At the NFPA Annual Technical Meeting last month, the motion was approved. Representatives from several large retail motor fuels companies and NEMA spoke in support of removing the chapter, citing millions of EV charging transactions completed without incident.
As a result, requirements for EV charging will not appear in the NFPA 30A 2027 Edition.
EMA has served on the NFPA 30 and NFPA 30A Technical Committees for more than two decades, representing the interests of petroleum marketers in the development of practical, effective standards for the storage, handling, and distribution of fuels. This long-standing participation has helped ensure that code requirements minimize unnecessary economic burdens on the industry.
EMA participated in the EV task groups and supported the development of consistent national guidance for installing EV charging infrastructure at motor fueling facilities. This approach helps prevent a patchwork of inconsistent and potentially conflicting state and local fire marshal regulations. EMA continues to monitor potential safety and operational concerns, particularly risks associated with locating EV chargers on tank pads that could interfere with transport access, and product delivery.
EMA's Fall Meeting at the NACS Show 2026: October 5-6: Website and Registration Open!
Get ready for an exciting and productive EMA Fall Meeting, held alongside the NACS Show! Connect with industry leaders, gain valuable insights, and celebrate excellence at the Wynn Las Vegas!
Event Highlights:
Oct 5, Afternoon: Kick off with a New Attendee Orientation & Federal Legislative Update to get up to speed on key issues.
Oct 5, Evening: Join the EMA/NACS Reception Salute to State Association Executives at the Wynn/Encore Chopin Patio sponsored by Altria and PMI.
Oct 6 Morning: Start your day with a Buffet Breakfast, followed by Region and Committee Meetings to collaborate and strategize.
Oct 6, Afternoon: Celebrate at the Distinguished Service Award Luncheon, honoring former Kentucky/Ohio Marketer and EMA Past Chair Jeff Lykins, proudly sponsored by Federated Insurance. The EMA Board of Directors Meeting will follow.
Register now in the link below and be part of the EMA Fall Meeting at the NACS Show. We look forward to seeing you in Las Vegas! For more details, visit the website.
An invitation was sent to your inbox on June 17. Responding to the links on the invitation email is the recommended way to register.
| Click Here for EMA's Fall Meeting at the NACS Show Information! |
Remember, the NACS Show registration is separate from EMA's Fall Meeting registration.
Special EMA Members Code for NACS Show 2026 Registration
Using the EMANS2026 code provides EMA with $100 for every retailer or marketer paid registration at any rate. EMA encourages EMA state execs to promote and share with your state association's member companies. Click here for the flyer.
**Please note that EMA State Execs are comped for NACS Show registration. Additionally, the NACS Show registration is separate from EMA's Fall Meeting registration.
Questions registering for NACS Show? Contact NACS Show registration customer service at nacs@maritz.com or 469-513-9489, Monday-Friday, 9:00 a.m. - 5:00 p.m. EST, for assistance.
| Click Here to Register for the NACS Show |
EMA Logoed Merchandise Available Until July 12
EMA is excited to announce that we have partnered with Logowise, a creative marketing agency based in Binghamton, NY, to offer EMA members customized apparel. Offering shirts, jackets and hats with the EMA logo for you and your team. Such apparel is a vehicle for advertising the EMA brand, rewarding your employees, and thanking your customers. EMA now has a site where items are available to order until July 12!
Click here to access the Logowise EMA page. All purchases will be shipped after our sale closes on July 12.
Cash, Cash, Cash & More Cash: MDF Raffle Being Held During EMA’s Fall Meeting at the NACS Show
Get your EMA Marketers Defense Fund (MDF) raffle tickets now for a
chance to win $1,000 in cash. The EMA MDF will hold a raffle during the
Las Vegas, Nevada October 5-6 conference. The winner will be identified
on October 6 and does not have to be present to win. If you are not
attending the conference, you will be notified the week following the
October drawing if you are the $1,000 “richer” raffle winner.
The proceeds of the raffle will benefit the EMA MDF. EMA marketers
established the MDF to assure that the industry’s best interests are
represented on the legislative and regulatory front. This fund has
already effectively defeated regulatory initiatives such as proposed
requirements to place the point of compliance for fuel quality at the
retailer, to force a 10-micron diesel filter mandate as well as a costly
wetlines retrofit and automatic temperature compensation (ATC) at
retail.
A marketer can make corporate contributions by check or credit card to
this program and there is no limit on the amount of contribution. All
the money is used to support EMA lobbying goals. You can donate online
by clicking here
or scanning the QR code on the flyer.
Tickets are $25 each, or you can purchase five for $100! Advanced
tickets are available until October 2. Ticket sales will continue at the
Energy Marketers of America’s conference in Chicago until the drawing on
October 6. Tickets can be purchased with personal or corporate funds by
MasterCard, VISA, American Express, cash or check (checks should be made
out to the Energy Marketers of America Marketer Defense Fund). To
purchase advanced tickets before October 2, please email completed MDF
Raffle flyer to Sabrina
Pitcher.
June 2026 Contributors to EMA MDF
EMA’s Marketer Defense Fund (MDF) committee wants to thank the following individuals for their MDF contributions during the June 1-30, 2026 timeframe:
Idaho:
Ian Coleman, Coleman Oil Co.
Minnesota:
Brian Johnson, Johnson Oil Co.
Mississippi:
Philip Chamblee, MPMCSA
Jake Sumrall, Sumrall Oil Services
Benjamin Van Cleave, Buffalo Services, Inc.
Nebraska:
Tim Keigher, NPCA
Mark Whitehead, Whitehead Oil Co.
Nevada:
Peter Krueger, ECAN
New Jersey:
Joe Prissel, Ross Enterprises
North Carolina:
Davis Clark, McNeill Oil and Propane
Oklahoma:
Alex Williams, Hammer Wiliams Co.
Oregon:
Jason Cole, Ed Staub & Sons Petroleum
South Carolina:
Donna Shook, SCCPMA
Virginia:
Al Alfano, Bassman, Mitchell, Alfano, Leiter Chartered
Mike O’Connor, VPCMA
Washington:
Jeffrey Folkins, Eljay Oil Co., Inc.
Steve Snider, Snider Petroleum
Brian Whitley, Whitley Fuel, LLC
Carson Williquette, Wilcox and Flegel Oil Co.
Corporate donations are acceptable. MDF funds have been used to create a COVID-19 Situational Update & Resources webpage, to hire experts to cover important regulatory agencies and disaster relief dedicated to strengthening our lobbying efforts on Capitol Hill. Click here to donate to the EMA MDF.
Analysts Dial Down Oil Forecasts as Hormuz Reopening Eases Supply Concerns | US News
Putin's diesel export ban risks new fuel shock: Bousso | Capital.com
Supreme Court expands presidential firing power, overturning 90-year-old ruling | yahoo!news
Federated Insurance Risk Management Academy Complimentary
Webinar
Navigating Cannabis and the Workplace
Thursday, June 16, 2026, 2:00 PM Eastern
Time
This webinar explores state laws on marijuana legalization, employee protections for off-duty use, and recognizing impairment at work. Attendees will learn about cannabis testing methods, their limitations, and the challenges of creating consistent multistate policies. Gain practical strategies to address evolving employee expectations and navigate complex, conflicting regulations effectively.
WHAT YOU WILL LEARN
An overview of the state-specific cannabis laws regarding legalization and protecting off-duty use.
The different testing methods for cannabis exposure and their limitations.
How to determine if an employee is impaired on the job.
Best practices for employers in navigating these issues.
Click here to Register Today!
WHO SHOULD ATTEND
Business Owners/Operators
Risk Managers
Operations Managers
HR Professionals
For additional information or to discuss this in further detail, please contact your Federated regional representative or EMA’s National Account Executive Jack West at 262.719.7750 for any additional information or risk management questions. Federated is a Partner in EMA’s Board of Directors Council.
At Federated Insurance, It’s Our Business to Protect Yours®
Member Services Benefit with RINAlliance
Are you taking advantage of the Renewable Fuel Standard?
In 2024, the Energy Marketers of America announced an exclusive
member service agreement with RINAlliance, so that every fuel marketer
has an opportunity to leverage the Renewable Fuel Standard (RFS).
Whether a fuel marketer is determining whether to blend and take
renewable fuel with RINs, or whether they are a current RFS participant
looking to improve RIN management, RINAlliance can help with strategies,
tools and expert support.
Schedule your consultation today to learn more by visiting www.rinalliance.com/contact.
Be sure to tell them you heard about RINAlliance through EMA or one of
its Federation members.
| CLICK HERE FOR MORE INFORMATION AND TO SCHEDULE A CONSULTATION WITH RINAlliance |