Not really. The government gets 18.4 cents per gallon. Therefore, regardless of the price of a gallon of gas, the feds still only get 18.4 cents per gallon.
Whether 18.4 cents or, as another poster wrote, 42 cents per gallon, it is still a windfall profit for the government compared to what the oil companies get from doing the actual R&D, drilling, and refining.