Order Code RS21521
Updated November 18, 2004
CRS Report for Congress
Received through the CRS Web
Gasoline Excise Tax —
Historical Revenues: Fact Sheet
Louis Alan Talley
Specialist in Taxation
Government and Finance Division
Pamela J. Jackson
Analyst in Public Sector Economics
Government and Finance Division
Summary
The federal government first imposed a gasoline excise tax with the passage of the
Revenue Act of 1932. The rate was one cent per gallon. During the early years of the
tax, the proceeds went into the general fund of the Treasury. It was not until 1956, when
Congress established the Highway Trust Fund, that revenue receipts from the gasoline
tax were dedicated to a trust fund for highway programs. The conventional wisdom
was that the gas tax represented a user tax. Subsequently, in response to large federal
budget deficits, Congress returned a portion of the gasoline excise tax to general
revenues (from December 1990 until October 1997). After that period, the general fund
portion of the tax was redirected to the Highway Trust Fund.
The highway-related excise taxes (including the tax on gasoline) were extended
through September 30, 2005, under the tax title of the Transportation Equity Act of the
21st Century, known as TEA21. The highway and transit funding programs of TEA21
expired at the conclusion of FY2003. A fifth funding extension was signed by President
Bush on September 30, 2004, which provides funding through May 31, 2005. That
legislation also transfers the gasohol taxes to the Highway Trust Fund for FY2004 and
authorizes the expenditure of remaining contract authority for FY2004.
The gasoline tax rate stands at 18.4 cents per gallon. This rate has provided a
reliable and steady source of receipts. Since FY1997, gasoline taxes have generated over
$20 billion per year for the Highway Trust Fund with the vast majority of receipts
disbursed through the Highway and Mass Transit Accounts. The authors plan to update
this fact sheet to reflect legislative changes and collection figures.
Congressional Research Service ˜ The Library of Congress

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CRS-2
Table 1. Gasoline Excise Tax Collections
(Collection Receipts in thousands of dollars, Tax rate in cents per gallon)
Fiscal Year
Collections
Tax Rate
Fiscal Year
Collections
Tax Rate
1933
124,929
1.0
1968
3,030,792
4.0
1934
202,575
1.0
1969
3,283,715
4.0
1935
161,532
1.0
1970
3,430,076
4.0
1936
177,340
1.0
1971
3,547,678
4.0
1937
196,533
1.0
1972
3,741,160
4.0
1938
203,648
1.0
1973
3,927,535
4.0
1939
207,019
1.0
1974
4,087,669
4.0
1940
226,187
1.0
1975
3,980,412
4.0
1941
343,021
1.5
1976
4,180,860
4.0
1942
369,587
1.5
1977
4,322,077
4.0
1943
288,786
1.5
1978
4,444,484
4.0
1944
271,217
1.5
1979
4,525,065
4.0
1945
405,563
1.5
1980
4,218,147
4.0
1946
405,695
1.5
1981
4,007,956
4.0
1947
433,676
1.5
1982
4,214,373
4.0
1948
478,638
1.5
1983
4,904,580
4.0
1949
503,647
1.5
1984
9,021,518
9.0
1950
526,732
1.5
1985
9,062,387
9.0
1951
569,048
1.5
1986
8,854,674
9.0
1952
713,174
2.0
1987
8,925,028
9.0
1953
890,675
2.0
1988
9,167,139
9.1
1954
835,610
2.0
1989
9,725,089
9.1
1955
953,201
2.0
1990
9,465,647
9.1
1956
1,030,397
2.0
1991
14,468,500
14.1
1957
1,458,217
3.0
1992
14,759,324
14.1
1958
1,636,629
3.0
1993
14,753,020
14.1
1959
1,700,253
3.0
1994
19,794,300
18.4
1960
2,015,863
4.0
1995
19,918,500
18.4
1961
2,370,303
4.0
1996
19,653,800
18.3
1962
2,406,001
4.0
1997
20,836,000
18.4
1963
2,497,316
4.0
1998
20,644,998
18.4
1964
2,618,370
4.0
1999
21,236,659
18.4
1965
2,687,135
4.0
2000
21,040,777
18.4
1966
2,824,189
4.0
2001
20,619,195
18.4
1967
2,932,894
4.0
2002
20,942,138
18.4
Sources: Collection figures were taken from the Internal Revenue Service’s Statistics of Income Bulletins. See v. 20,
no. 3, Winter 2000-2001, p. 144 and v. 23, no. 2, Fall 2003, p. 329.

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