# Suspension of the Federal Gas Tax: In Brief

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URL: https://www.frixlaw.com/law-library/documents/crs%3AR48948

## Record

- **Collection:** Congressional research report
- **Document type:** Reports
- **Published:** May 15, 2026
- **Citation:** R48948

## Text

Suspension of the Federal Gas Tax: In Brief
May 15, 2026

Congressional Research Service
https://crsreports.congress.gov
R48948

Suspension of the Federal Gas Tax: In Brief

Contents
Introduction ..................................................................................................................................... 1
The Federal Gas Tax ........................................................................................................................ 1
Composition of Fuel Prices ............................................................................................................. 4
Highway Trust Fund Insolvency ..................................................................................................... 4
Potential Suspension of the Federal Gas Tax .................................................................................. 5
Considerations for Congress............................................................................................................ 5
Possible Effect on Prices at the Pump ....................................................................................... 6
Possible Effects on the Highway Trust Fund ............................................................................ 6
Possible Effects on the LUST Trust Fund ................................................................................. 7

Tables
Table 1. Federal Transportation-Related Excise Taxes Deposited into the Highway Trust
Fund as of FY2026 ....................................................................................................................... 2

Contacts
Author Information.......................................................................................................................... 8

Suspension of the Federal Gas Tax: In Brief

Introduction
U.S. and Israeli military operations against Iran since February 2026 and subsequent Iranian
military actions throughout the Persian Gulf have disrupted global commercial markets.1 Oil is
among the commodities affected.2 In May 2026, the average price of a gallon of gasoline for U.S.
consumers has increased more than $1.50 compared with the price in February 2026.3 President
Trump and multiple Members of Congress have proposed suspending the federal excise tax on
gasoline (federal gas tax) as a way to partially offset this price increase.4
The federal gas tax is the primary source of revenue for the federal Highway Trust Fund.
Congress established the federal gas tax rate in statute. While some Members of Congress have
previously proposed suspending the federal gas tax, no such law has ever been enacted. This
report provides information about the federal gas tax and the Highway Trust Fund. It also
discusses considerations related to a potential suspension of the federal gas tax.
In the past, some Members of Congress have proposed suspending the federal diesel tax as well
as the federal gas tax. This report focuses solely on suspension of the federal gas tax.

The Federal Gas Tax
The federal gas tax is one of several federal transportation-related excise taxes that provide
revenue for the Highway Trust Fund (see “Highway Trust Fund Insolvency,” below). Other such
federal taxes include the diesel fuel tax, alternative fuel taxes, taxes on certain heavy truck and
trailer sales, taxes on heavy truck tires, and a weight-based annual heavy vehicle use tax, as
reflected in Table 1. Between FY2015 and FY2024, the most recent 10-year period for which
data are available, fuel taxes accounted for 82% of Highway Trust Fund revenue. The federal gas
tax alone accounted for 58%.5
The rates for the taxes that provide revenue for the Highway Trust Fund are set by law. Congress
last raised the federal gas tax in 1993, when it set the rate at 18.4 cents per gallon.6 Of this
1 Cathy Bussewitz et al., “How the Iran War and Surging Oil Prices Are Affecting Consumers at the Gas Pump and

Beyond,” Associated Press, March 19, 2026, https://apnews.com/article/iran-war-oil-prices-gasoline-economyconsumers-a5b47c09f83406adf2a00616382003f6.
2 For more on the U.S. conflict with Iran and effects on shipping, see CRS Report R48887, U.S. Conflict with Iran,
coordinated by Clayton Thomas; CRS Report R45281, Iran Conflict and the Strait of Hormuz: Impacts on Oil, Gas,
and Other Commodities, coordinated by Michael Ratner; and CRS Report R48903, The Strait of Hormuz in Brief: NonOil Shipments and Effects on U.S. Shippers, by John Frittelli and Ben Goldman.
3 Joe Murphy et al., “Graphic: Track U.S., State and County Gas Prices,” NBC News, May 14, 2026,
https://www.nbcnews.com/data-graphics/gas-prices-iran-war-state-national-cost-trump-rcna265835. Gas prices often
rise 10-15 cents per gallon in the summer months, in part because of a federal requirement that refineries switch to a
gasoline blend designed to reduce air pollution. The price increase following the beginning of military operations in
Iran exceeds the typical summer increase.
4 Isaac Arnsdorf, “Trump seeks to pause federal gas tax as prices soar amid Iran conflict,” Washington Post, May 11,
2026, https://www.washingtonpost.com/politics/2026/05/11/trump-suspend-gas-tax-iran/. See also H.R. 3768 (119th
Congress); H.R. 7919 (119th Congress); H.R. 8572 (119th Congress); S. 4032 (119th Congress); and S. 4485 (119th
Congress).
5 CRS calculation based on Table FE-210, Status of the Highway Trust Fund Fiscal Years 1957-2024, at Federal
Highway Administration (FHWA), Highway Statistics Series: Highway Statistics 2024, October 2025,
https://www.fhwa.dot.gov/policyinformation/statistics/2024/fe210.cfm.
6 P.L. 103-66. The increase was 4.3 cents, which initially went to the Treasury’s General Fund for deficit reduction. In
1997, P.L. 105-34 redirected that 4.3 cents to the Highway Trust Fund. Because the fuel taxes are not tied to inflation,
(continued...)

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Suspension of the Federal Gas Tax: In Brief

amount, 0.1 cent is directed to the Leaking Underground Storage Tank Trust Fund, often referred
to as the LUST Trust Fund.7 The remaining 18.3 cents are directed to the Highway Trust Fund.8
The Highway Trust Fund has two accounts, the highway account and the mass transit account.
The highway account receives an allocation equivalent to 15.44 cents per gallon of the gasoline
tax, and the mass transit account receives 2.86 cents per gallon.
The federal gas tax is not collected at the point of sale to the consumer (i.e., at the pump) as a
retail sales tax might be. Instead, the federal government collects revenue from roughly 850
registered suppliers, distributers, refiners, and blenders of fuel.9 This simplifies tax
administration, as the Internal Revenue Service (IRS) has to monitor compliance of these entities,
a smaller number when compared with the number of gas stations across the country.10 Some
economists assert that all or nearly all of the federal excise taxes levied on motor fuels are passed
on to the final consumer in the form of higher prices.11
Table 1. Federal Transportation-Related Excise Taxes Deposited into the Highway
Trust Fund as of FY2026
Tax Type

Tax Rate

Statute

Expiration/Reduction
Date

Fuel Taxes
Gasoline and gasohola

18.3 cents per gallonb

26 U.S.C.
§4081(a)(2)(A)(i)

Reduces to 4.3 cents per
gallon after September 30,
2028

Diesel

24.3 cents per gallon

26 U.S.C.
§4081(a)(2)(A)(iii)

Reduces to 4.3 cents per
gallon after September 30,
2028

Diesel-water fuel
emulsion

19.7 cents per gallon

26 U.S.C. §4081(a)(2)(D)

N/A

18.3 cents per gallon

26 U.S.C.
§4041(a)(2)(B)(i)

N/A

Alternative fuels
General rate for
alternative fuels

they lose purchasing power over time. The gas tax lost approximately 74% of its purchasing power to inflation between
FY1993 and FY2025. CRS calculation adjusted for inflation using line 25 of Table 5.9.4. Price Indexes for Gross
Government Fixed Investment by Type, from the Bureau of Economic Analysis (BEA), “National Data: National
Income and Produce Accounts,” updated September 26, 2025. For FY2024 and FY2025, the index value was imputed
using line 35 of Table 3.9.4. Price Indexes for Government Consumption Expenditures and Gross Investment, from
BEA, “National Data: National Income and Produce Accounts,” updated March 13, 2026.
7 For information about the Leaking Underground Storage Tank Trust Fund, see U.S. Environmental Protection Agency
(EPA), “Leaking Underground Storage Tank Trust Fund,” updated March 9, 2026, https://www.epa.gov/ust/leakingunderground-storage-tank-trust-fund.
8 26 U.S.C. §4081(a)(2)(A).
9 This is often referred to as collecting at the “rack.”
10 CRS analysis of U.S. Census Bureau data, “Industry Profile—447110: Gasoline Stations with Convenience Stores,”
https://data.census.gov/profile/447110_-_Gasoline_stations_with_convenience_stores?codeset=naics~447110&g=
010XX00US; and “Industry Profile—447190: Other Gasoline Stations,” https://data.census.gov/profile/447190__Other_gasoline_stations?g=010XX00US&codeset=naics~447190.
11 For examples of this literature, see Justin Marion and Erich Muehlegger, “Fuel Tax Incidence and Supply
Conditions,” Journal of Public Economics, vol. 95, iss. 9-10 (October 2011), pp. 1202-1212, https://doi.org/10.1016/
j.jpubeco.2011.04.003; and Joseph J. Doyle, Jr. and Krislert Samphantharak, “$2.00 Gas! Studying the Effects of a Gas
Tax Moratorium,” Journal of Public Economics, vol. 92, iss. 3-4 (April 2008), pp. 869-884, https://doi.org/10.1016/
j.jpubeco.2007.05.011.

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Suspension of the Federal Gas Tax: In Brief

Statute

Expiration/Reduction
Date

Tax Type

Tax Rate

Liquified petroleum
gas

18.3 cents per gallon of
gasoline-equivalent

26 U.S.C.
§4041(a)(2)(B)(ii)

N/A

Liquified natural gas

24.3 cents per gallon of
diesel-equivalent

26 U.S.C.
§4041(a)(2)(B)(iv)

N/A

Methanol from
natural gas

9.15 or 11.3 cents per
gallon (depending on
ethanol content)

26 U.S.C. §4041(m)(1)

Reduces to 2.15 or 4.3
cents per gallon
(depending on ethanol
content) after September
30, 2028

Compressed natural
gas

18.3 cents per gallon of
gasoline-equivalent

26 U.S.C. §4041(a)(3)

N/A

Tires

9.45 cents per 10 pounds
of maximum rated load
capacity in excess of
3,500

26 U.S.C. §4071(a)

Expires October 1, 2028

Biasply tire or super
single tirec

4.725 cents per 10
pounds of maximum rated
load capacity in excess of
3,500

26 U.S.C. §4071(a)

Expires October 1, 2028

Truck, trailer, and tractor
sales

12% of retail sales price

26 U.S.C. §4051(a)(1)

Expires October 1, 2028

Separate purchase of
truck or trailer and parts
and accessories

12% of price of
installation of parts or
accessories

26 U.S.C. §4051(b)(1)

Expires October 1, 2028

Vehicles weighing
between 55,000 and
75,000 pounds

$100 per year plus $22
for each 1,000 pounds in
excess of 55,000

26 U.S.C. §4481

Expires October 1, 2029

Vehicles weighing
over 75,000 pounds

$550 per year

26 U.S.C. §4481

Expires October 1, 2029

Other Excise Taxes

Heavy vehicle use

Sources: In addition to the statutes cited above, see 26 U.S.C. §9503(b) and Federal Highway Administration
(FHWA), “Chapter 7: The Highway Trust Fund,” in Funding Federal-aid Highways, FHWA-PL-17-011, January
2017, https://www.fhwa.dot.gov/policy/olsp/fundingfederalaid/07.cfm.
Notes: N/A = not applicable. Some of the taxes have expiration dates or dates on which the amount of the tax
is set to decrease. In previous surface transportation reauthorization acts, Congress has extended these
expiration/reduction dates.
a. Gasohol is a blend of gasoline and ethyl alcohol, commonly 90% gasoline and 10% ethanol or 85% gasoline
and 15% ethanol.
b. 26 U.S.C. §4081(a)(2)(B) imposes an additional 0.01 cent-per-gallon tax on gasoline for the Leaking
Underground Storage Tank Trust Fund, bringing the total federal gas tax to 18.4 cents per gallon.
c. Biasply tires are constructed of layers of material positioned at an angle (a bias) as opposed to standard
radial tires in which the layers of material run perpendicular to the road. Biasply tires tend to be more
durable than radial tires. A super single tire is one large tire able to take the place of a pair of standard tires.

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Suspension of the Federal Gas Tax: In Brief

Composition of Fuel Prices
The U.S Energy Information Administration (EIA) makes periodic estimates of the components
of the retail price of gasoline. In January 2026, 51% of the retail price of regular gasoline was
attributable to the price of crude oil, 20% to refining, and 11% to distribution and marketing.
Federal, state, and local taxes comprised 18% of the total average price.12 These January data do
not reflect price increases related to the Iran conflict. When retail prices are higher, the price of
crude oil and refining tend to comprise a higher share of the retail price, whereas marketing and
taxes form lower shares. For example, in May 2022 (when gas prices averaged $4.44 per gallon),
59% was attributable to crude oil, 26% to refining, 5% to distribution and marketing, and 11% to
taxes. The share of the retail price attributable to taxes varies across the country, as state and local
gas tax rates vary. Total state taxes added 51.7 cents to the price of a gallon of gasoline, on
average, compared with the federal excise tax of 18.4 cents.13 At current price levels, the federal
tax comprises about 4% of the retail price, on average.

Highway Trust Fund Insolvency
The Highway Trust Fund is a federal accounting mechanism that provides a dedicated source of
funding for certain federal surface transportation programs.14 Congress established the Highway
Trust Fund in 1956 to support construction of the Interstate Highway System and certain other
roads.15 Today, Highway Trust Fund dollars are used to meet obligations authorized under surface
transportation reauthorization legislation,16 such as the provisions contained in the Infrastructure
Investment and Jobs Act (IIJA; P.L. 117-58) enacted in 2021.17
The Highway Trust Fund has two accounts: the highway account and the mass transit account.18
The majority of funds flow through the highway account. The highway account provides funding
primarily for the federal-aid highway program and highway and vehicle safety programs, as well
as for highway research.19 Congress established the mass transit account as part of the Surface
Transportation Assistance Act of 1982 (P.L. 97-424, §531). The mass transit account provides
funding for “making capital or capital related expenditures” on public transportation projects.20

12 U.S. Energy Information Administration (EIA), “Gasoline and Diesel Fuel Update,” accessed May 13, 2026,

https://www.eia.gov/petroleum/gasdiesel/.
13
EIA, “Federal and State Motor Fuels Taxes,” revised March 2026, https://www.eia.gov/petroleum/marketing/
monthly/xls/fueltaxes.xlsx.
14 A federal trust fund is “an accounting mechanism used to link dedicated collections with their expenditure for a
specific purpose or program.” See U.S. Government Accountability Office (GAO), Federal Trust Funds and Other
Dedicated Funds: Fiscal Sustainability Is a Growing Concern for Some Key Funds, GAO-20-156, January 2020, p. 4,
https://www.gao.gov/assets/gao-20-156.pdf.
15 P.L. 84-627, §209, https://www.govinfo.gov/content/pkg/STATUTE-70/pdf/STATUTE-70-Pg374.pdf#page=25.
16 For information about surface transportation reauthorization, see CRS Report R48845, Surface Transportation
Reauthorization: Federal Highway Programs, by Ali E. Lohman.
17 26 U.S.C. §9503(c)(1) and 26 U.S.C. §9503(e)(3).
18 Congress established the mass transit account in the Highway Revenue Act of 1982, part of the Surface
Transportation Assistance Act of 1982 (P.L. 97-424). The portion of the Highway Trust Fund separate from the mass
transit account is commonly referred to as the highway account, though not formally designated as such. See FHWA,
Primer: Highway Trust Fund, November 1998, p. 3, https://rosap.ntl.bts.gov/view/dot/13489/dot_13489_DS1.pdf.
19 P.L. 117-58; P.L. 114-94; P.L. 112-141; and P.L. 109-59.
20 26 U.S.C. §9503(e)(3).

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Because the highway account and the mass transit account fund separate programs with separate
spending levels, the balance of one account may deplete more quickly than the other.
For many years, Highway Trust Fund revenue exceeded or was roughly equal to expenditures.21
Expenditures first exceeded revenue in FY2001 and have exceeded revenue since FY2008
consistently. The Congressional Budget Office (CBO) projects that if current revenue and
expenditure trends continue, the balance in the mass transit account will approach zero in FY2027
and that the balance in the highway account will approach zero in FY2028.22
The Highway Trust Fund cannot incur a negative balance. As the account balances approach zero,
the Federal Highway Administration (FHWA) and Federal Transit Administration may slow
reimbursements to states and local governments for the federal portion of transportation project
costs.23 FHWA could also reduce annual highway apportionments to the states.24

Potential Suspension of the Federal Gas Tax
The federal gas tax has not been suspended since the establishment of the Highway Trust Fund in
1956. Some Members of Congress have proposed such suspensions, which are sometimes
referred to as “gas tax holidays.” Members of Congress have previously proposed temporarily
suspending the federal gas tax in response to various factors, such as rising gas prices, economic
conditions, or world events. For example, multiple Members of Congress proposed suspending
the federal gas tax in response to the COVID-19 pandemic and inflation in FY2021 and
FY2022.25 In FY2008 and FY2009, during the “Great Recession,” multiple Members introduced
similar legislation to suspend the federal gas tax.26 Proposals have included suspending the
federal gas tax for a set period, as well as those that would suspend or reduce the federal gas tax
whenever gas prices exceed a certain level.27

Considerations for Congress
During the 119th Congress, multiple Members have introduced bills to suspend the federal gas
tax, including H.R. 3768; H.R. 7919; H.R. 8572; S. 4032; and S. 4485. As Congress deliberates
suspending the federal gas tax, considerations may include the possible effects on gas prices, the
Highway Trust Fund, and the LUST Fund.

21 CRS Report R48472, The Highway Trust Fund’s Highway Account, by Ali E. Lohman.
22 Congressional Budget Office, Baseline Projections: Highway Trust Fund Accounts, February 2026,

https://www.cbo.gov/system/files/2026-02/51300-2026-02-highwaytrustfund.pdf.
23 In 2014, the Secretary of Transportation wrote to the directors of state departments of transportation describing “cash
management procedures to be undertaken by the Federal Highway Administration in the event of a shortfall.” See
Letter from Anthony R. Foxx, Secretary of Transportation, to John R. Cooper, Alabama Transportation Director, July
1, 2014, https://www.transportation.gov/sites/dot.gov/files/docs/State-DOT-Letter-July-1-2014.pdf.
24 See “Byrd Test,” in FHWA, Funding Federal-aid Highways, FHWA-PL-17-011, January 2017, pp. 47-48,
https://www.fhwa.dot.gov/policy/olsp/fundingfederalaid/FFAH_2017.pdf.
25 For example, see H.R. 3275 (117th Congress); H.R. 6787 (117th Congress); and S. 3609 (117th Congress).
26 For example, see H.R. 5995 (110th Congress); H.R. 6009 (110th Congress); H.R. 6152 (110th Congress); and S. 2890
(110th Congress).
27 For example, see H.R. 3842 (109th Congress); H.R. 2448 (110th Congress); H.R. 2480 (110th Congress); and H.R.
2631 (111th Congress).

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Suspension of the Federal Gas Tax: In Brief

Possible Effect on Prices at the Pump
The current price of gasoline is at a level above that of early February 2026. Reducing the price
of gas by 18.4 cents per gallon by suspending the federal gas tax and passing this amount through
to consumers could provide some price relief. However, even with an 18.4-cent reduction, gas
prices would still have risen more than $1.30 per gallon between February 23 and May 11,
2026.28
Suspending the federal gas tax may not reduce consumer prices by exactly 18.4 cents per gallon.
Gasoline suppliers, distributers, refiners, and blenders could choose to reduce prices by more or
less than 18.4 cents per gallon or, in theory, not reduce prices at all. Some Members of Congress
have introduced legislation to address alleged “price gouging” in the context of gasoline prices.29
In the 119th Congress, H.R. 3768, H.R. 7919, H.R. 8572, and S. 4032 express the policy of
Congress that “consumers immediately receive the benefit of the reduction in taxes” and that
suppliers “take such actions as necessary to reduce [prices] to reflect such reduction.” These bills
encourage the Secretary of the Treasury to “use all applicable authorities to ensure the benefit of
the reduction in taxes ... is received by consumers.” Such a provision may be difficult for the
federal government to enforce, as it may require estimating what the price of gasoline in each
locality would have been in the absence of a federal gasoline tax suspension. Over an extended
period, other factors, such as changes in the price of crude oil and other inputs, would likely
affect the hypothetical price of gasoline without a federal gasoline tax suspension, potentially
complicating implementation.
Although the federal government has never suspended its federal gas tax, states have suspended
their state gas taxes. Economic studies of these state gas tax suspensions found that less than the
full amount of the suspended tax typically is passed on to consumers in lower prices. For
example, one widely cited economic study of cross-state price variation following a state gas tax
suspension found that about 70% of the savings was passed on to consumers through lower
prices.30 Subsequent studies of other state gas tax suspensions generally also have found that tax
savings were not fully passed on to consumers through lower prices.31

Possible Effects on the Highway Trust Fund
Suspension of the federal gas tax would reduce the revenue provided to the Highway Trust Fund.
The Bipartisan Policy Center calculated that suspending the federal gas tax from May 2026
through September 2026 would reduce revenue by $17 billion.32 Some proposals in prior
Congresses would not have compensated the Highway Trust Fund for revenue lost during a given
suspension. Several bills in the 119th Congress would compensate the Highway Trust Fund for
this lost revenue, such as by transferring funds from the Treasury’s General Fund (general fund).
28 CRS calculation based on EIA, “Gasoline and Diesel Fuel Update,” accessed May 13, 2026, https://www.eia.gov/

petroleum/gasdiesel/.
29 For more on the concept of “price gouging” in the context of gasoline prices, see CRS Report R47072, Gasoline
Price Increases: Federal and State Authority to Limit “Price Gouging”, by Adam Vann.
30 Doyle Jr. and Samphantharak, “$2.00 Gas! Studying the Effects of a Gas Tax Moratorium,” pp. 869-884.
31 See, for example, Tsvetan Tsvetanov, “Tax Holidays and the Heterogeneous Pass-Through of Gasoline Taxes,”
Energy Economics, vol. 136 (August 2024), n.p., https://doi.org/10.1016/j.eneco.2024.107682; and Hakan
Yilmazkuday, “Asymmetric incidence of Sales Taxes: A Short-Run Investigation of Gasoline Prices,” Journal of
Business and Economics, vol. 91 (May-June 2017), pp. 16-23, https://doi.org/10.1016/j.jeconbus.2017.01.001.
32 Fredrick Hernandez and Tatiana Klett, The Hidden Cost of a Gas Tax Holiday, Bipartisan Policy Center, April 28,
2026, https://bipartisanpolicy.org/explainer/the-hidden-cost-of-a-gas-tax-holiday/.

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For example, H.R. 3768, H.R. 7919, H.R. 8572, S. 4032, and S. 4485 would require transfers
from the general fund of “an amount equal to the reduction in revenues” for the Highway Trust
Fund and the LUST Fund. With a general fund transfer, this reduction in revenue would not affect
the health of the Highway Trust Fund, but it would increase the budget deficit.
If the reduction in revenue were not coupled with a general fund transfer, the balances in the
highway account and the mass transit account would likely approach insolvency months sooner
than CBO has predicted. As the account balances approach zero, state and local governments may
receive slower reimbursements for work on federally funded highway and public transportation
projects. State and local governments also may receive less federal funding through the highway
formula programs at the beginning of the fiscal year. This could delay planned highway projects
or lead to fewer highway projects overall.
In the past, Congress has prevented Highway Trust Fund insolvency through general fund
transfers, raising the possibility of a general fund transfer subsequent to a federal gas tax
suspension that could include the amount of money not collected during a federal gas tax
suspension.33 For a discussion of other options for preventing Highway Trust Fund insolvency,
see CRS Report R48472, The Highway Trust Fund’s Highway Account, by Ali E. Lohman, and
CRS Report R47573, Funding and Financing Highways and Public Transportation Under the
Infrastructure Investment and Jobs Act (IIJA), by William J. Mallett.

Possible Effects on the LUST Trust Fund
In 1986, in the Superfund Amendments and Reauthorization Act (P.L. 99-499), Congress
established the LUST Trust Fund to help the U.S. Environmental Protection Agency (EPA) and
states cover costs of responding to leaking underground petroleum storage tanks in cases where
the owner or operator does not clean up a site, among other prevention and detection activities. In
the United States, these leaking tanks have been a leading source of groundwater contamination
and a threat to public drinking water. The federal gas tax is the primary source of monies for the
LUST Trust Fund, and EPA typically has allocated approximately 90% of the annual trust fund
appropriation to states to perform cleanups, conduct inspections, and carry out other activities to
prevent petroleum releases into the environment.34 If the LUST Trust Fund were to not receive
funding from the federal gas tax or be compensated with transfers from the general fund, the fund
would receive little or no new funds, and the remaining balance would be depleted over time.
EPA would be required to rely on annual appropriations for LUST activities, and states would
have limited access to federal funding to conduct petroleum tank cleanups and other activities to
protect groundwater.35

33 For information about transfers from the Treasury’s General Fund to the Highway Trust Fund, see CRS Report

R48472, The Highway Trust Fund’s Highway Account, by Ali E. Lohman.
34 EPA, “Leaking Underground Storage Tank Trust Fund.”
35 For questions about the Leaking Underground Storage Tank Trust Fund, contact Specialist in Environmental Policy
Angela Jones.

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Author Information
Ali E. Lohman
Analyst in Transportation Policy

Acknowledgments
Senior Research Librarians Lena A. Maman and Lynn J. Cunningham conducted research for this report.
Analyst in Public Finance Anthony Cilluffo and Specialist in Environmental Policy Angela Jones
contributed language to this report.

Disclaimer
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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/crs%3AR48948. Public record. Not legal advice.