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Financing Federal-Aid Highways

Appendix M: 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
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1
01/01/87 8 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
14.1
12/01/90 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4
10/01/93 10 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.4
10/01/95 12 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.3
01/01/96 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4
10/01/97 15.45 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
18.4 3/ 10/01/97 15.44 2.86 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
DIESEL FUEL
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
15 2/ 08/01/84 14 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
15.1
01/01/87 14 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
20.1
12/01/90 16 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
24.4
10/01/93 16 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
24.4
10/01/95 18 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
24.3
01/01/96 18 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
24.4
10/01/97 21.45 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
24.4 3/ 10/01/97 21.44 2.86 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
GASOHOL 4/
(10 Percent Made with Ethanol)
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
-
01/01/79 - - - - - Energy Tax Act of 1978 P.L. 95-618
4 2/ 04/01/83 3.56 0.44 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
4 2/ 08/01/84 3 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
3
01/01/85 2 1 - - - Deficit Reduction Act of 1984 P.L.. 98-369
3.1
01/01/87 2 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
8.7
12/01/90 4 1.5 0.1 2.5 0.6 Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
13
10/01/93 4 1.5 0.1 6.8 0.6 Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
13
10/01/95 3.5 2 0.1 6.8 0.6 Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
12.9
01/01/96 3.4 2 - 6.9 0.6 Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
13
10/01/97 6.95 2.85 0.1 2.5 0.6 Taxpayer Relief Act of 1997 P.L. 105-34
13 3/ 10/01/97 6.94 2.86 0.1 2.5 0.6 Transportation Equity Act for the 21st Century P.L. 105-178
GASOHOL 4/
(10 Percent Made with Methanol)
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
-
01/01/79 - - - - - Energy Tax Act of 1978 P.L. 95-618
4
04/01/83 3 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
3
01/01/85 2 1 - - - Deficit Reduction Act of 1984 P.L.. 98-369
3.1
01/01/87 2 1 0.1 - - Superfund Amendments & Reauthorization Act of1986 P.L. 99-499
8.1
12/01/90 4 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
12.4
10/01/93 4 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
12.4
10/01/95 3.5 2 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
12.3
01/01/96 3.4 2 - 6.9 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
12.4
10/01/97 6.95 2.85 0.1 2.5 - Taxpayer Relief Act of 1997 P.L. 105-34
12.4 3/ 10/01/97 6.94 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
GASOHOL 4/
(7.7 Percent Made with Ethanol)
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1
01/01/87 8 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
14.1
12/01/90 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
9.942
01/01/93 5.842 1.5 0.1 2.5 - Energy Policy Act of 1992
14.242
10/01/93 5.842 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
14.242
10/01/95 5.342 2 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
14.142
01/01/96 5.242 2 - 6.9 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
14.242
10/01/97 8.792 2.85 0.1 2.5 - Taxpayer Relief Act of 1997 P.L. 105-34
14.242 3/ 10/01/97 8.782 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
GASOHOL 4/
(7.7 Percent Made with Methanol)
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1
01/01/87 8 1 0.1 - - Superfund Amendments & Reauthorization Act of1986 P.L. 99-499
14.1
12/01/90 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
9.48
01/01/93 5.38 1.5 0.1 2.5 - Energy Policy Act of 1992
13.78
10/01/93 5.38 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
13.78
10/01/95 4.88 2 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
13.68
01/01/96 4.78 2 - 6.9 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
13.78
10/01/97 8.33 2.85 0.1 2.5 - Taxpayer Relief Act of 1997 P.L. 105-34
13.78 3/ 10/01/97 8.32 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
GASOHOL 4/
(5.7 Percent Made with Ethanol)
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1
01/01/87 8 1 0.1 - - Superfund Amendments & Reauthorization Act of1986 P.L. 99-499
14.1
12/01/90 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.022
01/01/93 6.922 1.5 0.1 2.5 - Energy Policy Act of 1992
15.322
10/01/93 6.922 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
15.322
10/01/95 6.422 2 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
15.222
01/01/96 6.322 2 - 6.9 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
15.322
10/01/97 9.872 2.85 0.1 2.5 - Taxpayer Relief Act of 1997 P.L. 105-34
15.322 3/ 10/01/97 9.862 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
GASOHOL 4/
(5.7 Percent Made with Methanol)
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1
01/01/87 8 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
14.1
12/01/90 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
10.68
01/01/93 6.58 1.5 0.1 2.5 - Energy Policy Act of 1992
14.98
10/01/93 6.58 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
14.98
10/01/95 6.08 2 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
14.88
01/01/96 5.98 2 - 6.9 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
14.98
10/01/97 9.53 2.85 0.1 2.5 - Taxpayer Relief Act of 1997 P.L. 105-34
14.98 3/ 10/01/97 9.52 2.86 0.1 2.5 - Transportation Equity Act for the 21st Century P.L. 105-178
SPECIAL FUELS
General Rates
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1
01/01/87 8 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
14.1
12/01/90 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4
10/01/93 10 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.4
10/01/95 12 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.3
01/01/96 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4
10/01/97 15.45 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
18.4 3/ 10/01/97 15.44 2.86 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
SPECIAL FUELS
Liquefied Petroleum Gases
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
14
12/01/90 10 1.5 - 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.3
10/01/93 10 1.5 - 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.3
10/01/95 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
13.6
10/01/97 10.75 2.85 - - - Taxpayer Relief Act of 1997 P.L. 105-34
13.6 3/ 10/01/97 11.47 2.13 - - - Transportation Equity Act for the 21st Century P.L. 105-178
SPECIAL FUELS
Liquefied Natural Gas
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
9 2/ 08/01/84 8 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
9.1
01/01/87 8 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
14.1
12/01/90 10 1.5 0.1 2.5 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
18.4
10/01/93 10 1.5 0.1 6.8 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
18.4
10/01/95 12 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 103-66
18.3
01/01/96 12 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.9
10/01/97 9.05 2.85 - - - Taxpayer Relief Act of 1997 P.L. 105-34
11.9 3/ 10/01/97 10.04 1.86 - - - Transportation Equity Act for the 21st Century P.L. 105-178
SPECIAL FUELS
Neat Alcohol (85+% Alcohol) with Ethanol from Natural Gas
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
4.5 2/ 08/01/84 3.5 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
4.6
01/01/87 3.5 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
7.1
12/01/90 4.25 1.5 0.1 1.25 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.4
10/01/93 4.25 1.5 0.1 5.55 - Omnibus Budget Reconciliation Act of 1993 P.L. 103-66
11.4
10/01/95 5 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 103-66
11.3
01/01/96 5 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.4
10/01/97 8.45 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
11.4 3/ 10/01/97 8.44 2.86 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
SPECIAL FUELS
Neat Alcohol (85+% Alcohol) with Methanol from Natural Gas
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
9 2/ 04/01/83 8 1 - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
4.5 2/ 08/01/84 3.5 1 - - - Deficit Reduction Act of 1984 P.L. 98-369
4.6
01/01/87 3.5 1 0.1 - - Superfund Amendments & Reauthorization Act of 1986 P.L. 99-499
7.1
12/01/90 4.25 1.5 0.1 1.25 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
11.4
10/01/93 4.25 1.5 0.1 5.55 - Omnibus Budget Reconciliation Act of 1990 P.L. 103-66
11.4
10/01/95 5 2 0.1 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 103-66
11.3
01/01/96 5 2 - 4.3 - Omnibus Budget Reconciliation Act of 1990 P.L. 101-508
9.25
10/01/97 6.3 2.85 0.1 - - Taxpayer Relief Act of 1997 P.L. 105-34
9.25 3/ 10/01/97 7.72 1.43 0.1 - - Transportation Equity Act for the 21st Century P.L. 105-178
SPECIAL FUELS
Neat Alcohol (85+% Alcohol) with Ethanol Not from Natural Gas or Petroleum
3
07/01/56 3 - - - - Highway Revenue Act of 1956 P.L. 84-627
4
10/01/59 4 - - - - Federal-Aid Highway Act of 1959 P.L. 86-342
-
04/01/83 - - - - - Surface Transportation Assistance Act of 1982 P.L. 97-424
3.1 5/ 01/01/87 2 1 0.1 - - Tax Reform Act of 1986 P.L. 99-514, Superfund Amendments of 1986 P.L. 99-499
3.05