Franklin

The Federal Excise Tax on Motor Fuels and the Highway Trust Fund [electronic resource] : Current Law and Legislative History.

Author/Creator:
Library of Congress. Government Division.
Publication:
[S.l] : [s.n.], 2014.
Format/Description:
Government document
Book
1 online resource (1 online resource (27 p), digital, PDF file)
Status/Location:
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Subjects:
Excise tax.
Gasoline -- Taxation.
Debts, Public.
Local taxation.
Summary:
Provides overview of current law and legislative history of Federal, State, and local motor fuels excise tax rates, emphasizing gasoline and diesel fuel for highway use. Presents history of the Highway Trust Fund, discusses legislation in the 113th Congress to modify Federal motor fuels excise tax, and considers alternative policy approaches.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Aug. 2014). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other format:
Microfiche version: Library of Congress. Government Division. Federal Excise Tax on Motor Fuels and the Highway Trust Fund
Access Restriction:
Restricted for use by site license.