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 | 5/ | 01/01/87 | 2 | 1 | 0.05 | - | - | Technical and Miscellaneous Revenue Act of 1988 P.L. 100-647 |
9.25 | 12/01/90 | 4.6 | 1.5 | 0.05 | 2.5 | 0.6 | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
12.95 | 10/01/93 | 4 | 1.5 | 0.05 | 6.8 | 0.6 | Omnibus Budget Reconciliation Act of 1990 P.L. 103-66 | |
12.95 | 10/01/95 | 3.5 | 2 | 0.05 | 6.8 | 0.6 | Omnibus Budget Reconciliation Act of 1990 P.L. 103-66 | |
12.9 | 01/01/96 | 3.5 | 2 | - | 6.8 | 0.6 | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
12.95 | 10/01/97 | 6.95 | 2.85 | 0.05 | 2.5 | 0.6 | Taxpayer Relief Act of 1997 P.L. 105-34 | |
12.95 | 3/ | 10/01/97 | 6.94 | 2.86 | 0.05 | 2.5 | 0.6 | Transportation Equity Act for the 21st Century P.L. 105-178 |
SPECIAL FUELS Neat Alcohol (85+% Alcohol) with Methanol 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 | 5/ | 01/01/87 | 2 | 1 | 0.05 | - | - | Technical and Miscellaneous Revenue Act of 1988 P.L. 100-647 |
8.05 | 12/01/90 | 4 | 1.5 | 0.05 | 2.5 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
12.35 | 10/01/93 | 4 | 1.5 | 0.05 | 6.8 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 103-66 | |
12.35 | 10/01/95 | 3.5 | 2 | 0.05 | 6.8 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 103-66 | |
12.3 | 01/01/96 | 3.5 | 2 | - | 6.8 | - | Omnibus Budget Reconciliation Act of 1990 P.L. 101-508 | |
12.35 | 10/01/97 | 6.95 | 2.85 | 0.05 | 2.5 | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
12.35 | 3/ | 10/01/97 | 6.94 | 2.86 | 0.05 | 2.5 | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
COMPRESSED NATURAL GAS 5/ (Cents Per Thousand Cubic Feet) | ||||||||
48.54 | 10/01/93 | - | - | - | 48.54 | - | Omnibus Budget Reconciliation Act of 1993 P.L. 103-66 | |
48.54 | 10/01/97 | 38.94 | 9.6 | - | - | - | Taxpayer Relief Act of 1997 P.L. 105-34 | |
48.54 | 3&6/ | 10/01/97 | 38.83 | 9.71 | - | - | - | Transportation Equity Act for the 21st Century P.L. 105-178 |
1/ This 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.
2/ The Surface Transportation Assistance Act of 1982 (P.L. 97-424) provided that the Mass Transit Account would receive one-ninth of the fuel tax. 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.
3/ The Transportation Equity Act for the 21st Century retroactively revised the Mass Transit Account share of the fuel tax.
4/ 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 coal. 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 the Act, the product now called 10 percent gasohol corresponds to the definition under the Energy Tax Act of 1978. Two additional types of gasohol are also defined. 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.
5/ The Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647) retroactively reduced the levy for the Leaking Underground Storage Tank Trust Fund from 0.1 cent to 0.05 cent.
6/ Prior to October 1, 1993, compressed natural gas (CNG) was not taxed.
Electronic version of Publication No. FHWA-PL-99-015