1932 - Revenue Act of 1932 creates gasoline excise tax at 1 cent per gallon.
1940 - Revenue Act of 1940 increases gasoline excise tax to 1.5 cents per gallon.
1951 - Revenue Act of 1951 increases gasoline excise tax to 2 cents per gallon.
1956 - Highway Revenue Act of 1956 creates the Highway Trust Fund and increases gasoline excise tax from 2 to 3 cents per gallon.
1959 - Federal-Aid Highways ACt increases gasoline excise tax to 4 cents per gallon.
1964 - Urban Mass Transportation Act of 1964 creates Mass Transit Account.
1982 - Surface Transportation Assistance ACt of 1982 increases gasoline excise tax to 9 cents per gallon. 1986 - Congress establishes the Leaky Underground Storage Tank Trust Fund (LUST), equal to 0.1 cent per gallon of gasoline. 1990 - LUST expires August 31, 1990. 1990 - Omnibus Reconciliation Act of 1990 increases the gasoline excise tax from 9 to 14 cents per gallon and LUST is reinstated.
1990 - Revenue Reconciliation act of 1990 first designates receipts from gasoline excise tax to be used for Federal budget deficit reduction. 1991 - Gasoline excise tax increases to 14.1 cents per gallon.
1993 - Omnibus Reconciliation ACt of 1993 increases amount of gasoline excise tax used for Federal budget deficit reduction.
1994 - Gasoline excise tax increases to 18.4 cents per gallon.
1997 - Taxpayer Relief Act of 1997 transfers 4.3 cents per gallon for deficit reduction to the General Fund.
