1、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 an
2、d 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
3、 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
4、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
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