U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
Publication No. FHWA-PL-17-011
January 2017
The table below lists Federal excise tax rates on highway motor fuel from 1956-present. Except as specified, tax rates are shown in cents/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 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 1/ | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
9 | 1/ | 08/01/1984 | 8 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
9.1 | 01/01/1987 | 8 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
14.1 | 12/01/1990 | 10 | 1.5 | 0.1 | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
18.4 | 10/01/1993 | 10 | 1.5 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
18.4 | 10/01/1995 | 12 | 2 | 0.1 | 4.3 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
18.3 | 01/01/1996 | 12 | 2 | - | 4.3 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
18.4 | 10/01/1997 | 15.45 | 2.85 | 0.1 | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
18.4 | 2/ | 10/01/1997 | 15.44 | 2.86 | 0.1 | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
DIESEL FUEL | ||||||||
3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 1/ | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
15 | 1/ | 08/01/1984 | 14 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
15.1 | 01/01/1987 | 14 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
20.1 | 12/01/1990 | 16 | 1.5 | 0.1 | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
24.4 | 10/01/1993 | 16 | 1.5 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
24.4 | 10/01/1995 | 18 | 2 | 0.1 | 4.3 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
24.3 | 01/01/1996 | 18 | 2 | - | 4.3 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
24.4 | 10/01/1997 | 21.45 | 2.85 | 0.1 | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
24.4 | 2/ | 10/01/1997 | 21.44 | 2.86 | 0.1 | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
GASOHOL 3/ 10 Percent Made with Ethanol |
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3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
0 | 01/01/1979 | - | - | - | - | - | Energy Tax Act of 1978 P.L. 95-618 | |
4 | 1/ | 04/01/1983 | 3.56 | 0.44 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
4 | 1/ | 08/01/1984 | 3 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
3 | 01/01/1985 | 2 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 | |
3.1 | 01/01/1987 | 2 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
8.7 | 12/01/1990 | 4 | 1.5 | 0.1 | 2.5 | 0.6 | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
13 | 10/01/1993 | 4 | 1.5 | 0.1 | 6.8 | 0.6 | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
13 | 10/01/1995 | 3.5 | 2 | 0.1 | 6.8 | 0.6 | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
12.9 | 01/01/1996 | 3.4 | 2 | - | 6.9 | 0.6 | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
13 | 10/01/1997 | 6.95 | 2.85 | 0.1 | 2.5 | 0.6 | Taxpayer Relief Act of 1997 P.L. 105-34 | |
13 | 2/ | 10/01/1997 | 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 | 01/01/2001 | 7.64 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 | |
13.2 | 01/01/2003 | 7.74 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 | |
13.2 | 10/01/2003 | 10.24 | 2.86 | 0.1 | - | - | Surface Transportation Extension Act of 2004, Part V P.L. 108-310 | |
18.4 | 4/ | 01/01/2005 | 15.44 | 2.86 | 0.1 | - | - | American Jobs Creation Act of 2004 P.L. 108-357 |
GASOHOL 3/ 7.7 Percent Made with Ethanol |
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3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 1/ | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
9 | 1/ | 08/01/1984 | 8 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
9.1 | 01/01/1987 | 8 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
14.1 | 12/01/1990 | 10 | 1.5 | 0.1 | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
9.942 | 01/01/1993 | 5.842 | 1.5 | 0.1 | 2.5 | - | Energy Policy Act of 1992 P.L. 102-486 | |
14.242 | 10/01/1993 | 5.842 | 1.5 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
14.242 | 10/01/1995 | 5.342 | 2 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
14.142 | 01/01/1996 | 5.242 | 2 | - | 6.9 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
14.242 | 10/01/1997 | 8.792 | 2.85 | 0.1 | 2.5 | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
14.242 | 2/ | 10/01/1997 | 8.782 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
14.319 | 01/01/2001 | 8.859 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 | |
14.396 | 01/01/2003 | 8.936 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 | |
14.396 | 10/01/2003 | 11.436 | 2.86 | 0.1 | - | - | Surface Transportation Extension Act of 2004, Part V P.L. 108-310 | |
18.4 | 4/ | 01/01/2005 | 15.44 | 2.86 | 0.1 | - | - | American Jobs Creation Act of 2004 P.L. 108-357 |
GASOHOL 3/ 5.7 Percent Made with Ethanol |
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3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 1/ | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
9 | 1/ | 08/01/1984 | 8 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
9.1 | 01/01/1987 | 8 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
14.1 | 12/01/1990 | 10 | 1.5 | 0.1 | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
11.022 | 01/01/1993 | 6.922 | 1.5 | 0.1 | 2.5 | - | Energy Policy Act of 1992 P.L. 102-486 | |
15.322 | 10/01/1993 | 6.922 | 1.5 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
15.322 | 10/01/1995 | 6.422 | 2 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
15.222 | 01/01/1996 | 6.322 | 2 | - | 6.9 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
15.322 | 10/01/1997 | 9.872 | 2.85 | 0.1 | 2.5 | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
15.322 | 2/ | 10/01/1997 | 9.862 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
15.379 | 01/01/2001 | 9.919 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 | |
15.436 | 01/01/2003 | 9.976 | 2.86 | 0.1 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 | |
15.436 | 10/01/2003 | 12.476 | 2.86 | 0.1 | - | - | Surface Transportation Extension Act of 2004, Part V P.L. 108-310 | |
18.4 | 4/ | 01/01/2005 | 15.44 | 2.86 | 0.1 | - | - | American Jobs Creation Act of 2004 P.L. 108-357 |
SPECIAL FUELS General Rates |
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3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 1/ | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
9 | 1/ | 08/01/1984 | 8 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
9.1 | 01/01/1987 | 8 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
14.1 | 12/01/1990 | 10 | 1.5 | 0.1 | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
18.4 | 10/01/1993 | 10 | 1.5 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
18.4 | 10/01/1995 | 12 | 2 | 0.1 | 4.3 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
18.3 | 01/01/1996 | 12 | 2 | - | 4.3 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
18.4 | 10/01/1997 | 15.45 | 2.85 | 0.1 | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
18.4 | 2/ | 10/01/1997 | 15.44 | 2.86 | 0.1 | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
SPECIAL FUELS Liquefied Petroleum Gas 5/ |
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3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 1/ | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
9 | 1/ | 08/01/1984 | 8 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
14 | 12/01/1990 | 10 | 1.5 | - | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
18.3 | 10/01/1993 | 10 | 1.5 | - | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
18.3 | 10/01/1995 | 12 | 2 | - | 4.3 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
13.6 | 10/01/1997 | 10.75 | 2.85 | - | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
13.6 | 2/ | 10/01/1997 | 11.47 | 2.13 | - | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
18.3 | 10/01/2006 | 16.17 | 2.13 | - | - | - | Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users P.L. 109-59 | |
18.3 | 5/ | 01/01/2016 | 15.42 | 2.88 | - | - | - | Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 P.L. 114-41 |
SPECIAL FUELS Liquefied Natural Gas 6/ |
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3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 1/ | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 |
9 | 1/ | 08/01/1984 | 8 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 |
9.1 | 01/01/1987 | 8 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
14.1 | 12/01/1990 | 10 | 1.5 | 0.1 | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
18.4 | 10/01/1993 | 10 | 1.5 | 0.1 | 6.8 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
18.4 | 10/01/1995 | 12 | 2 | 0.1 | 4.3 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
18.3 | 01/01/1996 | 12 | 2 | - | 4.3 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
11.9 | 10/01/1997 | 9.05 | 2.85 | - | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
11.9 | 2/ | 10/01/1997 | 10.04 | 1.86 | - | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
24.3 | 10/01/2006 | 22.44 | 1.86 | - | - | - | Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users P.L. 109-59 | |
24.3 | 6/ | 10/01/2016 | 21.08 | 3.22 | - | - | - | Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 P.L. 114-41 |
SPECIAL FUELS M85 and M100 with Methanol from Natural Gas 7/ |
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3 | 07/01/1956 | 3 | - | - | - | - | Highway Revenue Act of 1956 P.L. 84-627 | |
4 | 10/01/1959 | 4 | - | - | - | - | Federal-Aid Highway Act of 1959 P.L. 86-342 | |
9 | 04/01/1983 | 8 | 1 | - | - | - | Surface Transportation Assistance Act of 1982 P.L. 97-424 | |
4.5 | 08/01/1984 | 3.5 | 1 | - | - | - | Deficit Reduction Act of 1984 P.L. 98-369 | |
4.6 | 01/01/1987 | 3.5 | 1 | 0.1 | - | - | Superfund Amendments and Reauthorization Act of 1986 P.L. 99-499 | |
7.1 | 12/01/1990 | 4.25 | 1.5 | 0.1 | 1.25 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
11.4 | 10/01/1993 | 4.25 | 1.5 | 0.1 | 5.55 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
11.4 | 10/01/1995 | 5 | 2 | 0.1 | 4.3 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
11.3 | 01/01/1996 | 5 | 2 | - | 4.3 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
9.25 | 10/01/1997 | 6.3 | 2.85 | 0.1 | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
9.25 | 2/ | 10/01/1997 | 7.72 | 1.43 | 0.1 | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
COMPRESSED NATURAL GAS 8/ (See footnote for units) |
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48.54 | 10/01/1993 | - | - | - | 48.54 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
48.54 | 10/01/1997 | 38.94 | 9.6 | - | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
48.54 | 2/ | 10/01/1997 | 38.83 | 9.71 | - | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
18.3 | 8/ | 10/01/2006 | 16.981 | 1.319 | - | - | - | Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users P.L. 109-59 |
18.3 | 8/ | 10/01/2016 | 17.1 | 1.2 | - | - | - | Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 P.L. 114-41 |
1/ The Surface Transportation Assistance Act of 1982 (Public Law 97-424) provided that the Mass Transit Account would receive one-ninth of the fuel tax proceeds. The Deficit Reduction Act of 1984 (Public Law 98-369) provided that the Mass Transit Account would receive 1 cent per gallon. For most fuels, the change had no practical effect.
2/ The Transportation Equity Act for the 21st Century retroactively revised the Mass Transit Account share of the fuel tax.
3/ Gasohol 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.
4/ Effective 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. No further history on the credit is provided.
5/ Prior to January 1, 2016, the liquefied petroleum gas (LPG) tax rates are in cents per gallon. Effective January 1, 2016, the rates are expressed in cents per gasoline-equivalent gallon. One gallon of gasoline has equivalent energy content to 1.353 gallons of LPG.
6/ Prior to January 1, 2016, the liquefied natural gas (LNG) tax rates are in cents per gallon. Effective January 1, 2016, the rates are expressed in cents per diesel-equivalent gallon. One gallon of diesel fuel has equivalent energy content to 1.71 gallons of LNG.
7/ The 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.
8/ Prior to October 1, 1993, compressed natural gas (CNG) was not taxed. From October 1, 1993 through September 30, 2006, CNG was taxed at 48.54 cents per thousand cubic feet. Effective October 1, 2006, the tax rate for compressed natural gas is 18.3 cents per gasoline-equivalent gallon. The Internal Revenue Service determined that one gallon of gasoline was energy equivalent to 126.67 cubic feet. Effective January 1, 2016, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 specified that one gallon of gasoline was energy equivalent to 123.57 cubic feet of CNG.