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FHWA > Programs > Office of Policy > Legislative Affairs and Policy Communications > Financing Federal-aid Highways > Appendix L

Appendix L: Federal Excise Taxes on Highway Motor Fuel1 (Cents per Gallon)

TAX RATE EFFECTIVE DATE DISTRIBUTION OF TAX SOURCE OF CHANGE
HIGHWAY TRUST FUND LEAKING UNDERGROUND STORAGE TANK TRUST FUND GENERAL FUND FOR:
HIGHWAY ACCOUNT MASS TRANSIT ACCOUNT DEFICIT REDUCTION NOT SPECIFIED
GASOLINE
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2 8/1/1984 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1 1/1/1987 8 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
14.1 12/1/1990 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4 10/1/1993 10 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.4 10/1/1995 12 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.3 1/1/1996 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4 10/1/1997 15.45 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
18.4 3 10/1/1997 15.44 2.86 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
DIESEL FUEL
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
15 2 8/1/1984 14 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
15.1 1/1/1987 14 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
20.1 12/1/1990 16 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
24.4 10/1/1993 16 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
24.4 10/1/1995 18 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
24.3 1/1/1996 18 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
24.4 10/1/1997 21.45 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
24.4 3 10/1/1997 21.44 2.86 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
GASOHOL4
10 Percent Made with Ethanol
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
0 1/1/1979 - - - - - Energy Tax Act of 1978 P.L. 95-618
4 2 4/1/1983 3.56 0.44 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
4 2 8/1/1984 3 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
3 1/1/1985 2 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
3.1 1/1/1987 2 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
8.7 12/1/1990 4 1.5 0.1 2.5 0.6 Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
13 10/1/1993 4 1.5 0.1 6.8 0.6 Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
13 10/1/1995 3.5 2 0.1 6.8 0.6 Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
12.9 1/1/1996 3.4 2 - 6.9 0.6 Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
13 10/1/1997 6.95 2.85 0.1 2.5 0.6 Taxpayer Relief Act of 1997 P.L. 105-34
13 3 10/1/1997 6.94 2.86 0.1 2.5 0.6 Transportation Equity Act for the 21st Century P.L. 105-178
13 12/21/2000 7.54 2.86 0.1 2.5 - Consolidated Appropriations Act, 2001 P.L. 106-554
13.1 1/1/2001 7.64 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
13.2 1/1/2003 7.74 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
13.2 10/1/2003 10.24 2.86 0.1 - - Surface Transportation Extension Act of 2004, Part V P.L. 108-310
18.4 5 1/1/2005 15.44 2.86 0.1 - - American Jobs Creation Act of 2004 P.L. 108-357
GASOHOL4
7.7 Percent Made with Ethanol
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2 8/1/1984 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1 1/1/1987 8 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
14.1 12/1/1990 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
9.942 1/1/1993 5.842 1.5 0.1 2.5 - Energy Policy Act of 1992 P.L. 102-486
14.242 10/1/1993 5.842 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
14.242 10/1/1995 5.342 2 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
14.142 1/1/1996 5.242 2 - 6.9 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
14.242 10/1/1997 8.792 2.85 0.1 2.5 - Taxpayer Relief Act of 1997 P.L. 105-34
14.242 3 10/1/1997 8.782 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
14.319 1/1/2001 8.859 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
14.396 1/1/2003 8.936 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
14.396 10/1/2003 11.436 2.86 0.1 - - Surface Transportation Extension Act of 2004, Part V P.L. 108-310
18.4 5 1/1/2005 15.44 2.86 0.1 - - American Jobs Creation Act of 2004 P.L. 108-357
GASOHOL4
5.7 Percent Made with Ethanol
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2 8/1/1984 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1 1/1/1987 8 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
14.1 12/1/1990 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.022 1/1/1993 6.922 1.5 0.1 2.5 - Energy Policy Act of 1992 P.L. 102-486
15.322 10/1/1993 6.922 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
15.322 10/1/1995 6.422 2 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
15.222 1/1/1996 6.322 2 - 6.9 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
15.322 10/1/1997 9.872 2.85 0.1 2.5 - Taxpayer Relief Act of 1997 P.L. 105-34
15.322 3 10/1/1997 9.862 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
15.379 1/1/2001 9.919 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
15.436 1/1/2003 9.976 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
15.436 10/1/2003 12.476 2.86 0.1 - - Surface Transportation Extension Act of 2004, Part V P.L. 108-310
18.4 5 1/1/2005 15.44 2.86 0.1 - - American Jobs Creation Act of 2004 P.L. 108-357
SPECIAL FUELS
General Rates
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2 8/1/1984 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1 1/1/1987 8 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
14.1 12/1/1990 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4 10/1/1993 10 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.4 10/1/1995 12 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.3 1/1/1996 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4 10/1/1997 15.45 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
18.4 3 10/1/1997 15.44 2.86 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
SPECIAL FUELS
Liquefied Petroleum Gases
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2 8/1/1984 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
14 12/1/1990 10 1.5 - 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.3 10/1/1993 10 1.5 - 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.3 10/1/1995 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
13.6 10/1/1997 10.75 2.85 - - - Taxpayer Relief Act of 1997 P.L. 105-34
13.6 3 10/1/1997 11.47 2.13 - - - Transportation Equity Act for the 21st Century P.L. 105-178
18.3 10/1/2006 16.17 2.13 - - - Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users P.L. 109-59
SPECIAL FUELS
Liquefied Natural Gas
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2 8/1/1984 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1 1/1/1987 8 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
14.1 12/1/1990 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4 10/1/1993 10 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.4 10/1/1995 12 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.3 1/1/1996 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.9 10/1/1997 9.05 2.85 - - - Taxpayer Relief Act of 1997 P.L. 105-34
11.9 3 10/1/1997 10.04 1.86 - - - Transportation Equity Act for the 21st Century P.L. 105-178
24.3 10/1/2006 22.44 1.86 - - - Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users P.L. 109-59
SPECIAL FUELS
M85 and M100 with Methanol from Natural Gas6
3 7/1/1956 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4 10/1/1959 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 4/1/1983 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
4.5 8/1/1984 3.5 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
4.6 1/1/1987 3.5 1 0.1 - - Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499
7.1 12/1/1990 4.25 1.5 0.1 1.25 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.4 10/1/1993 4.25 1.5 0.1 5.55 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
11.4 10/1/1995 5 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
11.3 1/1/1996 5 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
9.25 10/1/1997 6.3 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
9.25 3 10/1/1997 7.72 1.43 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
COMPRESSED NATURAL GAS7
(Cents per Thousand Cubic Feet)
48.54 10/1/1993 - - - 48.54 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
48.54 10/1/1997 38.94 9.6 - - - Taxpayer Relief Act of 1997 P.L. 105-34
48.543 10/1/1997 38.83 9.71 - - - Transportation Equity Act for the 21st Century P.L. 105-178
144.478 10/1/2006 134.76 9.71 - - - Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users P.L. 109-59
1This table shows the fuel tax rates for highway use of motor fuels, along with the allocation of the revenues derived from the tax, in effect July 1, 1956 and subsequent changes.
2The Surface Transportation Assistance Act of 1982 (P.L. 97-424) provided that the Mass Transit Account would receive one-ninth of the fuel tax proceeds. The Deficit Reduction Act of 1984 (P.L. 98-369) provided that the Mass Transit Account would receive 1 cent per gallon. For most fuels, the change had no practical effect.
3The Transportation Equity Act for the 21st Century retroactively revised the Mass Transit Account share of the fuel tax.
4Gasohol was not defined in Federal tax law prior to January 1, 1979. The products later defined as gasohol were taxable, to the extent they existed, under the provisions of the gasoline tax. Effective January 1, 1979, the Energy Tax Act of 1978 defined gasohol to be a blend of gasoline and at least 10 percent (by volume) alcohol, excluding alcohol made from petroleum, natural gas, or goal. Blends with less than 10 percent alcohol were taxable as gasoline. The Energy Policy Act of 1992 expanded the definition of gasohol effective January 1, 1993. Under that Act, the product now called 10-percent gasohol corresponds to the definition under the Energy Tax Act of 1978. The Energy Policy Act of 1992 also defined two additional types of gasohol. The term 7.7 percent gasohol includes gasoline-alcohol blends where the alcohol content is at least 7.7 percent but less than 10 percent. The term 5.7 percent gasohol includes gasoline-alcohol blends where the alcohol content is at least 5.7 percent but less than 7.7 percent. The rates shown are for gasohol made with ethanol. Different rates applied to gasohol made with methanol, but such blends were never in common use.
5Effective January 1, 2005, gasohol's partial exemption from the gasoline tax was replaced by an equivalent excise tax credit paid from the General Fund of the Treasury.
6The rates shown are for gasoline-alcohol blends where the alcohol is methanol produced from natural gas. Other rates apply to blends where the alcohol is ethanol or is methanol produced from sources other than natural gas.
7Prior to October 1, 1993, compressed natural gas (CNG) was not taxed.
8Effective October 1, 2006, the tax rate for compressed natural gas is 18.3 cents per energy equivalent gasoline gallon. The Internal Revenue Service has made a rate determination of 18.3 cents per 126.67 cubic feet. The rate shown in the table above has been converted to a rate per thousand cubic feet to allow easier comparison to the prior rates.

 

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