States have collected taxes on gasoline since 1919, and in 1932 the U.S. Congress enacted the first federal tax on gasoline. These taxes were initially deposited in the General Fund. Beginning in 1956, federal motor fuel taxes were earmarked for the federal Highway Trust Fund. Since then, motor fuel taxes have increased several times (e.g., 9 cents per gallon in 1983, 14.1 cents per gallon in 1990, and 4.3 cents per gallon in 1993). Between December 1990 and October 1997, a percentage of the increase in federal motor fuel taxes was deposited in the General Fund for deficit reduction.
