The Federal excise tax on gasoline began in 1932 and has generally been used to fund transportation related projects like highway construction and repair. This tax began at 1 cent per gallon in 1932 and has been adjusted over the years. However, the increases have been sporadic with half cent or 1 cent increases some years and larger increases of 4 or 5 cents per gallon in other years. The number of years between increases has also varied. The longest period without an increase in this tax was 24 years from 1959 to 1983. The last increase in the Federal excise tax on gasoline was in 1997 when it was raised to 18.4 cents per gallon.
Federal Excise Tax on Gasoline, 1932 - 2012
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Supporting Information
| Year | Cents per Gallon | Year | Cents per Gallon |
|---|---|---|---|
| 1932 | 1 | 1973 | 4 |
| 1933 | 1.5 | 1974 | 4 |
| 1934 | 1 | 1975 | 4 |
| 1935 | 1 | 1976 | 4 |
| 1936 | 1 | 1977 | 4 |
| 1937 | 1 | 1978 | 4 |
| 1938 | 1 | 1979 | 4 |
| 1939 | 1 | 1980 | 4 |
| 1940 | 1.5 | 1981 | 4 |
| 1941 | 1.5 | 1982 | 4 |
| 1942 | 1.5 | 1983 | 9 |
| 1943 | 1.5 | 1984 | 9 |
| 1944 | 1.5 | 1985 | 9 |
| 1945 | 1.5 | 1986 | 9 |
| 1946 | 1.5 | 1987 | 9.1 |
| 1947 | 1.5 | 1988 | 9.1 |
| 1948 | 1.5 | 1989 | 9.1 |
| 1949 | 1.5 | 1990 | 14.1 |
| 1950 | 1.5 | 1991 | 14.1 |
| 1951 | 2 | 1992 | 14.1 |
| 1952 | 2 | 1993 | 14.1 |
| 1953 | 2 | 1994 | 18.4 |
| 1954 | 2 | 1995 | 18.4 |
| 1955 | 2 | 1996 | 18.3 |
| 1956 | 3 | 1997 | 18.4 |
| 1957 | 3 | 1998 | 18.4 |
| 1958 | 3 | 1999 | 18.4 |
| 1959 | 4 | 2000 | 18.4 |
| 1960 | 4 | 2001 | 18.4 |
| 1961 | 4 | 2002 | 18.4 |
| 1962 | 4 | 2003 | 18.4 |
| 1963 | 4 | 2004 | 18.4 |
| 1964 | 4 | 2005 | 18.4 |
| 1965 | 4 | 2006 | 18.4 |
| 1966 | 4 | 2007 | 18.4 |
| 1967 | 4 | 2008 | 18.4 |
| 1968 | 4 | 2009 | 18.4 |
| 1969 | 4 | 2010 | 18.4 |
| 1970 | 4 | 2011 | 18.4 |
| 1971 | 4 | 2012 | 18.4 |
| 1972 | 4 | ||
| Source: Tax Foundation website, Federal Gasoline Excise Tax Rate, 1932-2008 | |||