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.