To suspend the Federal highway fuels taxes, to authorize the leasing, development, production, and transportation of oil and gas in and from the Coastal Plain of Alaska, and for other purposes.

Amends the Internal Revenue Code to suspend excise taxes on gasoline, diesel fuel, and kerosene for a 90-day period after the enactment of this Act (suspension period). Provides for the reimbursement of the Highway Trust Fund and the Leaking Underground Storage Tank Trust Fund for tax receipts lost during the suspension period.

Directs the Secretary of the Interior, acting through the Bureau of Land Management (BLM), to: (1) establish an oil and gas leasing program in the Coastal Plain, defined as the Arctic National Wildlife Refuge (ANWR) 102 Coastal Plain Area; and (2) conduct two lease sales before October 1, 2010.