(1) Section 34 is amended— (A) in subsection (a), by inserting and after the comma at the end of paragraph (1), by striking , and , and inserting a period at the end of paragraph (2), and by striking paragraph (3), and (B) in subsection (b)— (i) by striking or 6427, , and (ii) by striking or 6427(k) . (2) Section 4007(b) of the CARES Act ( 15 U.S.C. 9046(b) ) is amended to read as follows: (b) Use of Kerosene in Commercial Aviation In the case of kerosene used in commercial aviation (as defined in section 4083 of the Internal Revenue Code of 1986) during the excise tax holiday period no tax shall be imposed on such kerosene under— (1) section 4041(c) of the Internal Revenue Code of 1986, or (2) section 4081 of such Code (other than at the rate provided in subsection (a)(2)(B) thereof). . (3) Section 4041 is further amended by adding at the end the following new subsection: (n) References to section 6427 Each reference to section 6427 in this section shall be applied as such section was in effect on the date of the enactment of the Restoring Fuel Market Freedom Act of 2023 . . (4) Section 4081(c) is amended by striking (or with respect to which a credit or payment was allowed or made by reason of section 6427) . (5) Section 4082(d)(2) is amended to read as follows: (2) Wholesale distributors To the extent provided in regulations, subsection (a)(2) shall not apply to kerosene received by a wholesale distributor of kerosene if such distributor is registered under section 4101 with respect to the tax imposed by section 4081 on kerosene. . (6) Section 4084 is amended by striking paragraph (3). (7) Section 4041(a)(2) is further amended by striking or 6427(e) . (8) Section 6206 is amended— (A) by striking section 6420, 6421, or 6427 and inserting section 6420 or 6421 , (B) by striking or 4081 (with respect to payments under section 6427) , (C) by striking section 6416(a)(4), 6420, 6421, or 6427, and inserting section 6416(a)(4), 6420, or 6421, . (9) Section 6416(a)(4)(C) is amended by inserting (as such section was in