provide any refunds due to the credit allowed under section 6434 of the Internal Revenue Code of 1986 (as added by this section) not later than June 30, 2023. 4. Protect Consumers from Gas Price Hikes Fund (a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Protect Consumers from Gas Price Hikes Fund (a) Establishment and funding There is hereby established in the Treasury of the United States a trust fund to be referred to as the Protect Consumers from Gas Hikes Fund , consisting of such amounts as may be appropriated or credited to such trust fund as provided for in this section and section 9602(b). (b) Transfers to the Protect Consumers from Gas Price Hikes Fund There are hereby appropriated to the Protect Consumers from Gas Hikes Fund amounts equivalent to the taxes received in the Treasury under section 5896. (c) Use of funds The Secretary shall pay from time to time from the Protect Consumers from Gas Price Hikes Fund to the general fund of the Treasury amounts equal to the amounts of refunds provided under section 6434. . (b) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Protect Consumers from Gas Price Hikes Fund. .