{
  "id": "RL30304",
  "type": "CRS Report",
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  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
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      "id": 450073,
      "date": "2016-02-22",
      "retrieved": "2016-04-06T17:06:14.510308",
      "title": "The Federal Excise Tax on Motor Fuels and the Highway Trust Fund: Current Law and Legislative History",
      "summary": "The federal government levies an excise tax on various motor fuels. Under current law, the tax rate is 18.3 cents per gallon on gasoline and 24.3 cents per gallon on diesel fuel. A 0.1 cents per gallon tax is also levied on top of these fuel tax rates to help fund expenses associated with fuel regulation. These rates are not automatically adjusted for inflation. Specific tax rates also apply to special motor fuels. Under current law, federal motor fuels excise tax collections are credited to two federal spending accounts: the Highway Trust Fund (HTF) and the Leaking Underground Storage Tank (LUST) Trust Fund. \nOn December 4, 2015, President Obama signed the Fixing America\u2019s Surface Transportation (FAST) Act (P.L. 114-94). The FAST Act reauthorized federal highway and public transportation programs for five years (FY2016-FY2020) and reauthorized current gas tax and LUST tax levels through FY2022. Spending levels in the FAST Act are funded by HTF revenues and a $70 billion transfer from the general fund to the HTF and $300 million in scheduled transfers from the LUST Fund. The transfers from the general fund were offset by non-transportation-related provisions.\nA major policy debate surrounding the motor fuels excise tax relates to the ability of the HTF to be self-sustaining. Approximately 90% of HTF receipts are composed of annual tax collections on gasoline and diesel fuels. Since 2008, HTF spending obligations have exceeded receipts and $139.9 billion (after sequestration) has been transferred from the Treasury\u2019s general fund (as well as $3.7 billion from the LUST Trust Fund) to address these projected shortfalls. Tax collections have declined over time because of inflation\u2019s effect on the value of the tax rates, among other factors. Future declines in tax collections are anticipated because of scheduled increases in corporate average fuel economy (CAFE) standards.\nAlthough left unaddressed by the FAST Act, federal motor fuels excise tax rates could be a major subject of debate as Congress considers longer-term sources of funding for the HTF. In the 114th Congress, multiple bills (H.R. 680, H.R. 2971, S. 1994) propose an increase in the federal motor fuels excise tax. Some bills also contain provisions linking the excise tax rate to increases in inflation (H.R. 680, H.R. 2971, H.R. 1846, S. 1994). Alternatively, other proposals in the 114th Congress would link funding for the HTF with international tax policy changes, or would cut the federal motor fuels tax and devolve authority for transportation projects to the states. The President\u2019s FY2017 budget also proposes funding a \u201c21st Century Clean Transportation System\u201d initiative partly with revenue raised from a fee on U.S. crude oil consumption.  \nThis report provides an overview of current law and a recent legislative history of federal motor fuels excise tax rates (with an emphasis on gasoline and diesel fuel for highway use) and the HTF. State motor fuels tax rates are mentioned in brief. The report also includes a summary of the history of the gas tax and funding for the HTF. Issues related to HTF spending programs and infrastructure financing, more broadly, are beyond the scope of this report, but are discussed in CRS Report R42877, Funding and Financing Highways and Public Transportation, by Robert S. Kirk and William J. Mallett.",
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      "topics": [
        {
          "source": "IBCList",
          "id": 3905,
          "name": "Energy Tax Policy"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc805883/",
      "id": "RL30304_2015Feb23",
      "date": "2015-02-23",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Federal Excise Tax on Motor Fuels and the Highway Trust Fund: Current Law and Legislative History",
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    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc809210/",
      "id": "RL30304_2012Sep07",
      "date": "2012-09-07",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History",
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      "type": "CRS Report",
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    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc86637/",
      "id": "RL30304_2012Mar09",
      "date": "2012-03-09",
      "retrieved": "2012-06-15T10:07:48",
      "title": "The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History",
      "summary": "A history and overview of current issues relating to the gasoline excise tax.",
      "type": "CRS Report",
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      "topics": [
        {
          "source": "LIV",
          "id": "Energy",
          "name": "Energy"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
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        {
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          "id": "Gasoline tax",
          "name": "Gasoline tax"
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    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc806186/",
      "id": "RL30304_2011Nov03",
      "date": "2011-11-03",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History",
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      "type": "CRS Report",
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs10496/",
      "id": "RL30304_2006Apr04",
      "date": "2006-04-04",
      "retrieved": "2008-12-11T20:25:53",
      "title": "The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History",
      "summary": "Excise taxes have long been a part of our country's revenue history. The federal government first imposed its excise tax on gasoline at a one-cent per gallon rate in 1932 to correct a federal budgetary imbalance. The burden for much of the tax ultimately falls on the consumer. The Highway Revenue Act of 1956 established the federal Highway Trust Fund for the direct purpose of funding the construction of an interstate highway system and aiding in the finance of primary, secondary, and urban routes. This act increased the tax on gasoline from two to three cents per gallon. President Bush recently signed a piece of legislation that calls for the extension of the Highway Trust Fund excise tax and an eventual expiration after September 30, 2011.",
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      "topics": [
        {
          "source": "LIV",
          "id": "Energy",
          "name": "Energy"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Gasoline tax",
          "name": "Gasoline tax"
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc808917/",
      "id": "RL30304_2004Nov18",
      "date": "2004-11-18",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History",
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  "topics": [
    "Economic Policy",
    "Energy Policy",
    "Environmental Policy",
    "National Defense",
    "Transportation Policy"
  ]
}