This report provides a table concerning the collection of gasoline excise taxes from FY1933-FY2002

Jackson, Pamela J.

Talley, Louis A.

UNT Digital Library

Congressional Research Service ˜ The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21521Updated November 18, 2004Gasoline Excise Tax —  Historical Revenues: Fact SheetLouis Alan TalleySpecialist in TaxationGovernment and Finance DivisionPamela J. JacksonAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryThe federal government first imposed a gasoline excise tax with the passage of theRevenue Act of 1932.  The rate was one cent per gallon.  During the early years of thetax, the proceeds went into the general fund of the Treasury.  It was not until 1956, whenCongress established the Highway Trust Fund, that revenue receipts from the gasolinetax were dedicated to a trust fund for  highway programs.  The conventional wisdomwas that the gas tax represented a user tax.  Subsequently, in response to large federalbudget deficits, Congress returned a portion of the gasoline excise tax to generalrevenues (from December 1990 until October 1997).   After that period, the general fundportion of the tax was redirected to the Highway Trust Fund.The highway-related excise taxes (including the tax on gasoline) were extendedthrough September 30, 2005, under the tax title of the Transportation Equity Act of the21st Century, known as TEA21.  The highway and transit funding programs of TEA21expired at the conclusion of FY2003.  A fifth funding extension was signed by PresidentBush on September 30, 2004, which provides funding through May 31, 2005.  Thatlegislation also transfers the gasohol taxes to the Highway Trust Fund for FY2004 andauthorizes the expenditure of remaining contract authority for FY2004.  The gasoline tax rate stands at 18.4 cents per gallon.  This rate has provided areliable 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 receiptsdisbursed through the Highway and Mass Transit Accounts.  The authors plan to updatethis fact sheet to reflect legislative changes and collection figures. CRS-2Table 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 Rate1933 124,929 1.0 1968 3,030,792 4.01934 202,575 1.0 1969 3,283,715 4.01935 161,532 1.0 1970 3,430,076 4.01936 177,340 1.0 1971 3,547,678 4.01937 196,533 1.0 1972 3,741,160 4.01938 203,648 1.0 1973 3,927,535 4.01939 207,019 1.0 1974 4,087,669 4.01940 226,187 1.0 1975 3,980,412 4.01941 343,021 1.5 1976 4,180,860 4.01942 369,587 1.5 1977 4,322,077 4.01943 288,786 1.5 1978 4,444,484 4.01944 271,217 1.5 1979 4,525,065 4.01945 405,563 1.5 1980 4,218,147 4.01946 405,695 1.5 1981 4,007,956 4.01947 433,676 1.5 1982 4,214,373 4.01948 478,638 1.5 1983 4,904,580 4.01949 503,647 1.5 1984 9,021,518 9.01950 526,732 1.5 1985 9,062,387 9.01951 569,048 1.5 1986 8,854,674 9.01952 713,174 2.0 1987 8,925,028 9.01953 890,675 2.0 1988 9,167,139 9.11954 835,610 2.0 1989 9,725,089 9.11955 953,201 2.0 1990 9,465,647 9.11956 1,030,397 2.0 1991 14,468,500 14.11957 1,458,217 3.0 1992 14,759,324 14.11958 1,636,629 3.0 1993 14,753,020 14.11959 1,700,253 3.0 1994 19,794,300 18.41960 2,015,863 4.0 1995 19,918,500 18.41961 2,370,303 4.0 1996 19,653,800 18.31962 2,406,001 4.0 1997 20,836,000 18.41963 2,497,316 4.0 1998 20,644,998 18.41964 2,618,370 4.0 1999 21,236,659 18.41965 2,687,135 4.0 2000 21,040,777 18.41966 2,824,189 4.0 2001 20,619,195 18.41967 2,932,894 4.0 2002 20,942,138 18.4Sources: 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.

Gasoline Excise Tax - Historical Revenues: Fact Sheet

This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932

Talley, Louis Alan

1 For a detailed history of the gasoline excise tax, see CRS Report RL30304, The Federal ExciseTax on Gasoline and the Highway Trust Fund: A Short History by Louis Alan Talley and PamelaJ. Jackson.Congressional Research Service ˜ The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21521Updated March 3, 2004Gasoline Excise Tax –  Historical Revenues: Fact SheetLouis Alan TalleySpecialist in TaxationGovernment and Finance DivisionPamela J. JacksonAnalyst in Public Sector EconomicsGovernment and Finance DivisionThe federal government first imposed a gasoline excise tax with the passage of theRevenue 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, whenCongress established the Highway Trust Fund, that revenue receipts from the gasoline taxwere dedicated to a trust fund for  highway programs.  The conventional wisdom was thatthe gas tax represented a user tax.  Subsequently, in response to large federal budgetdeficits, Congress returned a portion of the gasoline excise tax to general revenues (fromDecember 1990 until October 1997).   After that period, the general fund portion of thetax was redirected to the Highway Trust Fund.The highway-related excise taxes (including the tax on gasoline) were extendedthrough September 30, 2005 under the Transportation Equity Act of the 21st Centurygenerally known as TEA21.1  An increase in the gasoline excise tax rate may be examinedduring consideration of the successor legislation to TEA21.  TEA21 expired at theconclusion of FY2003 and two short-term extensions of highway and transit programswere enacted to allow Highway Trust Fund expenditures to continue.  P.L. 108-88 enactedextensions through February 29, 2004, and P.L. 108-202 continued those extensionsthrough April 30, 2004.The gasoline tax rate stands at 18.4 cents per gallon.  This rate has provided areliable and steady source of receipts.  Since fiscal year 1997, gasoline taxes havegenerated over $20 billion per year for the Highway Trust Fund with the vast majority ofreceipts disbursed through the Highway and Mass Transit Accounts.  The authors plan toupdate this fact sheet to reflect legislative changes and collection figures. CRS-2Table 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 Rate1933 124,929 1.0 1968 3,030,792 4.01934 202,575 1.0 1969 3,283,715 4.01935 161,532 1.0 1970 3,430,076 4.01936 177,340 1.0 1971 3,547,678 4.01937 196,533 1.0 1972 3,741,160 4.01938 203,648 1.0 1973 3,927,535 4.01939 207,019 1.0 1974 4,087,669 4.01940 226,187 1.0 1975 3,980,412 4.01941 343,021 1.5 1976 4,180,860 4.01942 369,587 1.5 1977 4,322,077 4.01943 288,786 1.5 1978 4,444,484 4.01944 271,217 1.5 1979 4,525,065 4.01945 405,563 1.5 1980 4,218,147 4.01946 405,695 1.5 1981 4,007,956 4.01947 433,676 1.5 1982 4,214,373 4.01948 478,638 1.5 1983 4,904,580 4.01949 503,647 1.5 1984 9,021,518 9.01950 526,732 1.5 1985 9,062,387 9.01951 569,048 1.5 1986 8,854,674 9.01952 713,174 2.0 1987 8,925,028 9.01953 890,675 2.0 1988 9,167,139 9.11954 835,610 2.0 1989 9,725,089 9.11955 953,201 2.0 1990 9,465,647 9.11956 1,030,397 2.0 1991 14,468,500 14.11957 1,458,217 3.0 1992 14,759,324 14.11958 1,636,629 3.0 1993 14,753,020 14.11959 1,700,253 3.0 1994 19,794,300 18.41960 2,015,863 4.0 1995 19,918,500 18.41961 2,370,303 4.0 1996 19,653,800 18.31962 2,406,001 4.0 1997 20,836,000 18.41963 2,497,316 4.0 1998 20,644,998 18.41964 2,618,370 4.0 1999 21,236,659 18.41965 2,687,135 4.0 2000 21,040,777 18.41966 2,824,189 4.0 2001 20,619,195 18.41967 2,932,894 4.0 2002 20,942,138 18.4Sources: 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.

Gasoline Excise Tax – Historical Revenues: Fact Sheet

Congressional Research Service ˜ The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21521Updated May 24, 2005Gasoline Excise Tax —  Historical Revenues: Fact SheetLouis Alan TalleySpecialist in TaxationandPamela J. JacksonAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryThe federal government first imposed a gasoline excise tax with the passage of theRevenue Act of 1932.  The rate was one cent per gallon.  During the early years of thetax, the proceeds went into the general fund of the Treasury.  It was not until 1956, whenCongress established the Highway Trust Fund, that revenue receipts from the gasolinetax were dedicated to a trust fund for  highway programs.  The gas tax was regarded asa user tax.  Subsequently, in response to large federal budget deficits, Congress returneda portion of the gasoline excise tax to general revenues (from December 1990 untilOctober 1997).  After that period, the entire amount of the tax was redirected once againto the Highway Trust Fund.  The authors plan to update this fact sheet to reflectlegislative changes and collection figures. The highway-related excise taxes (including the tax on gasoline) were extendedthrough September 30, 2005, under the tax title of the Transportation Equity Act of the21st Century, known as TEA21.  The highway and transit funding programs of TEA21first expired at the conclusion of FY2003.  Five extensions have continued fundingthrough May 31, 2005.  Both the House and Senate have passed highway reauthorizationbills.  Both versions of these bills would continue the gasoline excise tax at the currenttax rate through September 30, 2011.  The Senate bill adds $11.2 billion in additionalfunding, all of which is fully offset by revenue provisions.  It has been argued that thisadditional revenue is needed so that all states will receive as much in federal highway aidas they pay in federal gasoline excise taxes.  A conference committee will try to reconcilethe differences between these two bills.  The President remains committed to the fundinglevel he proposed in his FY2005 budget and as included in the House legislation. CRS-2Table 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 Rate1933 124,929 1.0 1969 3,283,715 4.01934 202,575 1.0 1970 3,430,076 4.01935 161,532 1.0 1971 3,547,678 4.01936 177,340 1.0 1972 3,741,160 4.01937 196,533 1.0 1973 3,927,535 4.01938 203,648 1.0 1974 4,087,669 4.01939 207,019 1.0 1975 3,980,412 4.01940 226,187 1.0 1976 4,180,860 4.01941 343,021 1.5 1977 4,322,077 4.01942 369,587 1.5 1978 4,444,484 4.01943 288,786 1.5 1979 4,525,065 4.01944 271,217 1.5 1980 4,218,147 4.01945 405,563 1.5 1981 4,007,956 4.01946 405,695 1.5 1982 4,214,373 4.01947 433,676 1.5 1983 4,904,580 4.01948 478,638 1.5 1984 9,021,518 9.01949 503,647 1.5 1985 9,062,387 9.01950 526,732 1.5 1986 8,854,674 9.01951 569,048 1.5 1987 8,925,028 9.01952 713,174 2.0 1988 9,167,139 9.11953 890,675 2.0 1989 9,725,089 9.11954 835,610 2.0 1990 9,465,647 9.11955 953,201 2.0 1991 14,468,500 14.11956 1,030,397 2.0 1992 14,759,324 14.11957 1,458,217 3.0 1993 14,753,020 14.11958 1,636,629 3.0 1994 19,794,300 18.41959 1,700,253 3.0 1995 19,918,500 18.41960 2,015,863 4.0 1996 19,653,800 18.31961 2,370,303 4.0 1997 20,836,000 18.41962 2,406,001 4.0 1998 20,644,998 18.41963 2,497,316 4.0 1999 21,236,659 18.41964 2,618,370 4.0 2000 21,040,777 18.41965 2,687,135 4.0 2001 20,619,195 18.41966 2,824,189 4.0 2002 20,942,138 18.41967 2,932,894 4.0 2003 20,169,608 18.41968 3,030,792 4.0 2004 Full Year N/A 18.4Sources: 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. 24, no. 3, Winter 2004-2005, p. 152.

Gasoline Excise Tax — Historical Revenues: Fact Sheet

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Gasoline Excise Tax - Historical Revenues: Fact Sheet

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