WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 38

26 U.S.C. 4611: Imposition of tax

Created in 1980 by Public Law 96-510. Changed by 13 later laws. 1 bill in this Congress would change it.

This Congress

  • H.R. 7527 Pay Less at the Pump Act of 2026 · introduced · would change (e)

How it got here

2022

  • Pub. L. 117–169, §13601(a)(2)(A), substituted "16.4 cents" for "9.7 cents". Law text · (c)
  • Pub. L. 117–169, §13601(a)(2)(B), added par. (3). Law text · (c)
  • Pub. L. 117–169, §13601(a)(1), struck out subsec. (e) which related to application of Hazardous Substance Superfund financing rate. Law text · (e)

2020

  • Pub. L. 116–260 substituted "December 31, 2025" for "December 31, 2020". (Consolidated Appropriations Act, 2021) Law text · (f)

2019

  • Pub. L. 116–94 substituted "December 31, 2020" for "December 31, 2018". (Further Consolidated Appropriations Act, 2020) Law text · (f)

2018

  • Pub. L. 115–123 substituted "December 31, 2018" for "December 31, 2017". (Bipartisan Budget Act of 2018) Law text · (f)

2014

  • Pub. L. 113–295, §221(a)(12)(I)(i), substituted "this section" for "section 59A, this section,". Law text · (e)
  • Pub. L. 113–295, §221(a)(12)(I)(ii), struck out "section 59A," after "collected under" and comma after "rate)". Law text · (e)

2008

  • Pub. L. 110–343, §405(a)(1), substituted "is—" for "is 5 cents a barrel." and added cls. (i) and (ii). (Emergency Economic Stabilization Act of 2008) Law text · (c)
  • Pub. L. 110–343, §405(b)(2), substituted "paragraph (2)" for "paragraphs (2) and (3)". (Emergency Economic Stabilization Act of 2008) Law text · (f)
  • Pub. L. 110–343, §405(b)(1), added par. (2) and struck out former pars. (2) and (3), which provided that the Oil Spill Liability Trust Fund financing rate would not apply if the unobligated balance in the Fund exceeded $2,700,000,000 and that the Fund financing rate would not a… (Emergency Economic Stabilization Act of 2008) Law text · (f), (3)

2005

  • Pub. L. 109–58 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: (Energy Policy Act of 2005) Law text · (f)

1990

  • Pub. L. 101–508, §11231(a)(1)(B), substituted "January 1, 1996" for "January 1, 1992". · (e)
  • Pub. L. 101–508, §11231(a)(2), substituted "1993" for "1989" and "1994" for "1990" in introductory provisions and "1994" for "1990" and "1995" for "1991" in subpar. (B) and concluding provisions. · (e)
  • Pub. L. 101–508, §11231(b), substituted "$11,970,000,000" for "$6,650,000,000" in heading. · (e)
  • Pub. L. 101–508, §11231(b), substituted "December 31, 1995" for "December 31, 1991". · (e)
  • Pub. L. 101–508, §11231(a)(1)(B), (b), substituted "January 1, 1996" for "January 1, 1992" in heading and text and "$11,970,000,000" for "$6,650,000,000" in heading and twice in text. · (e)

1989

  • Pub. L. 101–221 amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "the Hazardous Substance Superfund financing rate is— · (c)
  • Pub. L. 101–239, §7505(b), substituted "5 cents" for "1.3 cents". · (c)
  • Pub. L. 101–239, §7505(a)(1), amended subsec. (f) generally, substituting pars. (1) and (2) for former pars. (1) general applicability, (2) commencement date, and (3) limit on tax of $300,000,000. · (f)

1988

  • Pub. L. 100–647 substituted "December 31, 1990" for "September 1, 1987". · (f)

1986

  • Pub. L. 99–499, §512(a), substituted "at the rate specified in subsection (c)" for "of 0.79 cent a barrel". · (a), (b)
  • Pub. L. 99–509, §8032(a), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: · (c)
  • Pub. L. 99–499, §512(b), added subsec. (c) and redesignated former subsec. (c) as (d). · (c)
  • Pub. L. 99–499, §512(b), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e). · (d)
  • Pub. L. 99–509, §8032(c)(1), substituted "Hazardous Substance Superfund financing rate" for "taxes" in heading, substituted "the Hazardous Substance Superfund financing rate under this section" for "the taxes imposed by this section" in par. (1), inserted "(to the extent attributable t… · (e)
  • Pub. L. 99–499, §§511(a), 512(b), amended subsec. (d) generally and redesignated it as (e). Prior to amendment and redesignation, subsec. (d), termination, read as follows: "The taxes imposed by this section shall not apply after September 30, 1985, except that if on September 30, 1983, or Septembe… · (e)
  • Pub. L. 99–509, §8032(c)(2), added subsec. (f). · (f)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.