A bill to authorize the President to establish and carry out a program for rationing and ordering of priorities among classes of end-users of gasoline.

Authorizes the President to establish and carry out a program for rationing and ordering of priorities among classes of end users of gasoline, and for the assignment to end users of such gasoline of rights, and evidences of such rights, entitling them to obtain such gasoline in precedence to other classes of end users not similarly entitled.

Requires the President to provide for procedures by which any end user of gasoline for which priorities and entitlements are established may petition for review and reclassification or modification of any determination made with respect to his rationing priority or entitlement.

States that no rule or order under the Emergency Petroleum Allocation Act may impose any tax or user fee, or provide for a credit or deduction in computing any tax.