U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
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 |
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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 |
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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 |
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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 |
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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 |
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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) |
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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 |