§ 4064. Gas guzzler tax

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1978

   Energy Tax Act of 1978

   Pub. L. 95–618 title II § 201(a) · 92 Stat. 3174

   Enacted · 26 U.S.C. § 4064

   Added Pub. L. 95–618, title II, § 201(a), Nov. 9, 1978, 92 Stat. 3180

   Source evidence

   Code source credit
   Added Pub. L. 95–618, title II, § 201(a), Nov. 9, 1978, 92 Stat. 3180

   Enacted provision · exact public law section
   (a) General Rule.— Part I of subchapter A of chapter 32 (relating to motor vehicle excise taxes) is amended by adding at the end thereof the following new section: “SEC. 4064. GAS GUZZLER TAX. “(a) Imposition of Tax.— There is hereby imposed on the sale by the manufacturer of each automobile a tax determined in accordance with the following tables: “(1) In the case of a 1980 model year automobile: “If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 15 0  At least 14 but less than 15 $200  At least 13 but less than 14 300  Less than 13 550 “(2) In the case of a 1981 model year automobile: “If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 17 0  At least 16 but less than 17 $200  At least 15 but less than 16 350  At least 13 but less than 14 550  Less than 13 650 “(3) In the case of a 1982 model year automobile: “If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 18.5 0  At least 17.5 but less than 18.5 $200  At least 16.5 but less than 17.5 350  At least 15.5 but less than 16.5 550  At least 14.5 but less than 15.5 600  At least 13.5 but less than 14.5 750  At least 12.5 but less than 13.5 950  Less than 12.5 1, 200 “(4) In the case of a 1983 model year automobile: “If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 19 0  At least 18 but less than 19 $350  At least 17 but less than 18 500  At least 16 but less than 17 650  At least 15 but less than 16 800  At least 14 but less than 15 1, 000  At least 13 but less than 14 1, 250  Less than 13 1, 550 “(5) In the case of a 1984 model year automobile: “If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 19.5 0  At least 18.5 but less than 19.5 $450  At least 17.5 but less than 18.5 600  At least 16.5 but less than 17.5 750  At least 15.5 but less than 16.5 950  At least 14.5 but less than 15.5 1, 150  At least 13.5 but less than 14.5 1, 450  At least 12.5 but less than 13,5 1, 750  Less than 12.5 2, 150 “(6) In the case of a 1985 model year automobile: “If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 21 0  At least 20 but less than 21 $500  At least 19 but less than 20 600  At least 18 but less than 19 800  At least 17 but less than 18 1, 100  At least 16 but less than 17 1, 200  At least 15 but less than 16 1, 500  At least 14 but less than 15 1, 800  At least 13 but less than 14 2, 200  Less than 13 2, 650 “(7) In the case of a 1986 or later model year automobile: “If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 22.5 0  At least 21.5 but less than 22.5 $500  At least 20.5 but less than 21.5 650  At least 19.5 but less than 20.5 850  At least 18.5 but less than 19.5 1, 050  At least 17.5 but less than 18.5 1, 300  At least 16.5 but less than 17.5 1, 500  At least 15.5 but less than 16.5 1, 850  At least 14.5 but less than 15,5 2, 250  At least 13.5 but less than 14.5 2, 700  At least 12.5 but less than 13.5 3, 200  Less than 12.5 3, 850 “(b) Definitions.— For purposes of this section— “(1) Automobile.— “(A) In general.— The term ‘automobile’ means any 4-wheeled vehicle propelled by fuel— “(i) which is manufactured primarily for use on public streets, roads, and highways (except any vehicle operated exclusively on a rail or rails), and “(ii) which is rated at 6.000 pounds gross vehicle weight or less. “(B) Exception for certain vehicles.— The term ‘automobile’ does not include any vehicle which is treated as a nonpassenger automobile under the rules which were prescribed by the Secretary of Transportation for purposes of section 501 of the Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001) and which were in effect, on the date of the enactment of this section. “(C) Exception for emergency vehicles.— The term ‘automobile’ does not include any vehicle sold for use and used— “(i) as an ambulance or combination ambulance-hearse, “(ii) by the United States or by a State or local government for police or other law enforcement purposes, or “(iii) for other emergency uses prescribed by the Secretary by regulations. “(2) Fuel economy.— The term ‘fuel economy’ means the average number of miles traveled by an automobile per gallon of gasoline (or equivalent amount of other fuel) consumed, as determined by the EPA Administrator in accordance with procedures established under subsection (c). “(3) Model type.— The term ‘model type.’ means a particular class of automobile as determined by regulation by the EPA Administrator. “(4) Model year.— The term ‘model year’, with reference to any specific calendar year, means a manufacturer’s annual production period (as determined by the EPA Administrator) which includes January 1 of such calendar year. If a manufacturer has no annual production period, the term ‘model year’ means the calendar year. “(5) Manufacturer.— The term ‘manufacturer’ includes a producer or importer. “(6) EPA administrator.— The term ‘EPA Administrator’ means the Administrator of the Environmental Protection Agency. “(7) Fuel.— The term ‘fuel’ means gasoline and diesel fuel. The Secretary (after consultation with the Secretary of Transportation) may, by regulation, include any product of petroleum or natural gas within the meaning of such term if he determines that such inclusion is consistent with the need of the Nation to conserve energy. “(c) Determination of Fuel Economy.— For purposes of this section— “(1) In general.— Fuel economy for any model type shall be measured in accordance with testing and calculation procedures established by the EPA Administrator by regulation. Procedures so established shall be the procedures utilized by the EPA Administrator for model year 1975 (weighted 55 percent urban cycle, and 45 percent highway cycle), or procedures which yield comparable results. Procedures under this subsection, to the extent practicable, shall require that fuel economy tests be conducted in conjunction with emissions tests conducted under section 206 of 42 USC 7540. the Clean Air Act. The EPA Administrator shall report any measurements of fuel economy to the Secretary. “(2) Special rule for fuels other than gasoline.— The EPA Administrator shall by regulation determine that quantity of any other fuel which is the equivalent of one gallon of gasoline. “(3) Time by which regulations must be issued.— Testing and calculation procedures applicable to a model year, and any amendment to such procedures (other than a technical or clerical amendment), shall be promulgated not less than 12 months before the model year to which such procedures apply. “(d) Special Rules for Small Manufacturers.— “(1) In general.— If, on the application of a small manufacturer, the Secretary determines that it is not. feasible for such manufacturer to meet the tax-free fuel economy level for the model year with respect to all automobiles produced by such manufacturer or with respect to a model type produced by such manufacturer, the Secretary may by regulation prescribe an alternate rate schedule for such model year for all automobiles produced by such manufacturer or for such model type, as the case may be. The alternate rate schedule shall be based on the maximum feasible fuel economy level which such manufacturer can meet for such model year with respect to all automobiles or with respect to such model type, as the case may be. “(2) Application to include necessary information.— An application under this subsection for any model year shall contain such information as the Secretary may by regulations prescribe. “(3) Determinations to be made only after consultation.— Determinations under paragraph (1) shall be made by the Secretary only after consultation with the Secretary of Energy, the Secretary of Transportation, and other appropriate Federal officers. “(4) Small manufacturer defined.— “(A) In general.— For purposes of this subsection, the term ‘small manufacturer’ means any manufacturer— “(i) who manufactured (whether or not in the United States) fewer than 10,000 automobiles in the second model year preceding the model year for which the determination under paragraph (1) is being made, and “(ii) who can reasonably be expected to manufacture (whether or not in the United States) fewer than 10,000 automobiles in the model year for which the determination under paragraph (1) is being made. “(B) Special rules.— For purposes of subparagraph (A)— “(i) Manufacturer of automobiles produced abroad determined without regard to importation.— The meaning of the term ‘manufacturer’ shall be determined without regard to subsection (b)(5). “(ii) Controlled groups.— Persons who are members of the same controlled group of corporations shall be treated as one manufacturer. For purposes of the preceding sentence, the term ‘controlled group of corporations’ has the meaning given to such term by section 1563(a); except that ‘more than 50 percent’ shall be substituted 26 USC 1563. for ‘at least 80 percent’ each place it appears in section 1563(a).”

2. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 1812(e)(1)(B)(i) · 100 Stat. 2085

   Substituted · 26 U.S.C. § 4064(b)(1)(A)(ii)

   Pub. L. 99–514, § 1812(e)(1)(B)(i), substituted “unloaded gross vehicle weight” for “gross vehicle weight”

   Source evidence

   Code amendment note
   Subsec. (b)(1)(A)(ii). Pub. L. 99–514, § 1812(e)(1)(B)(i), substituted “unloaded gross vehicle weight” for “gross vehicle weight”.

   Enacted provision · exact public law section
   (i) Clause (ii) of section 4064(b)(1)(A) (defining passenger automobile) is amended by striking out “gross vehicle weight” and inserting in lieu thereof “unloaded gross vehicle weight”.

3. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 1812(e)(1)(B)(ii) · 100 Stat. 2085

   1. Amended · 26 U.S.C. § 4064(b)(5)

      Pub. L. 99–514, § 1812(e)(1)(B)(ii), amended par. (5) generally

   2. Amended · 26 U.S.C. § 4064(b)(5)

      Pub. L. 99–514, § 1812(e)(1)(B)(ii), designating existing provisions as subpar. (A)

   3. Added · 26 U.S.C. § 4064(b)(5)

      Pub. L. 99–514, § 1812(e)(1)(B)(ii), adding subpar. (A) heading

   4. Added · 26 U.S.C. § 4064(b)(5)

      Pub. L. 99–514, § 1812(e)(1)(B)(ii), adding subpar. (B)

   Source evidence

   Code amendment note
   Subsec. (b)(5). Pub. L. 99–514, § 1812(e)(1)(B)(ii), amended par. (5) generally, designating existing provisions as subpar. (A), adding subpar. (A) heading, and adding subpar. (B).

   Enacted provision · exact public law section
   (ii) Paragraph (5) of section 4064(b) (defining manufacturer) is amended to read as follows: “(5) Manufacturer.— “(A) In general.— The term ‘manufacturer’ includes a producer or importer. “(B) Exception for certain small manufacturers.— A person shall not be treated as the manufacturer of any automobile if— “(i) such person would (but for this subparagraph) be so treated solely by reason of lengthening an existing automobile, and “(ii) such person is a small manufacturer (as defined in subsection (d)(4)) for the model year in which such lengthening occurs.”

4. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11216(a) · 104 Stat. 1388

   1. Amended · 26 U.S.C. § 4064(a)

      Pub. L. 101–508, § 11216(a), amended subsec. (a) generally

   2. Substituted · 26 U.S.C. § 4064(a)

      Pub. L. 101–508, § 11216(a), substituting present provisions for provisions which set forth gas guzzler tax tables in the case of automobiles built in each of the model years 1980 through 1986 and later

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 101–508, § 11216(a), amended subsec. (a) generally, substituting present provisions for provisions which set forth gas guzzler tax tables in the case of automobiles built in each of the model years 1980 through 1986 and later.

   Enacted provision · exact public law section
   (a) Increase in Rate of Tax.— Subsection (a) of section 4064 (relating to gas guzzler tax) is amended to read as follows: “(a) Imposition of Tax.— There is hereby imposed on the sale by the manufacturer of each automobile a tax determined in accordance with the following table: If the fuel economy of the model type in which the automobile falls is: The tax is:  At least 22.5 $0   At least 21.5 but less than 22.5 1,000   At least 20.5 but less than 21.5 1,300   At least 19.5 but leas than 20.5 1,700   At least 18.5 but less than 19.5 2,100   At least 17.5 but less than 18.5 2,600   At least 16.5 but less than 17.5 3,000   At least 15.5 but less than 16.5 3,700   At least 14.5 but less than 15.5 4,500   At least 13.5 but less than 14.5 5,400   At least 12.5 but less than 13.5 6,400   Less than 12.5 7,700.”

5. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11216(b) · 104 Stat. 1388

   Inserted · 26 U.S.C. § 4064(b)(1)(A)

   Pub. L. 101–508, § 11216(b), inserted at end “In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii).”

   Source evidence

   Code amendment note
   Subsec. (b)(1)(A). Pub. L. 101–508, § 11216(b), inserted at end “In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii).”

   Enacted provision · exact public law section
   (b) Limousines Included Without Regard To Weight.— Subparagraph (A) of section 4064(b)(1) is amended by adding at the end thereof the following new sentence: “In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii).”

6. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11216(c) · 104 Stat. 1388

   1. Substituted · 26 U.S.C. § 4064(b)(5)(B)

      Pub. L. 101–508, § 11216(c), substituted heading for one which read: “Exception for certain small manufacturers”

   2. Amended · 26 U.S.C. § 4064(b)(5)(B)

      Pub. L. 101–508, § 11216(c), amended text generally. Prior to amendment, text read as follows: “A person shall not be treated as the manufacturer of any automobile if—

   Source evidence

   Code amendment note
   Subsec. (b)(5)(B). Pub. L. 101–508, § 11216(c), substituted heading for one which read: “Exception for certain small manufacturers” and amended text generally. Prior to amendment, text read as follows: “A person shall not be treated as the manufacturer of any automobile if—

   “(i) such person would (but for this subparagraph) be so treated solely by reason of lengthening an existing automobile, and “(ii) such person is a small manufacturer (as defined in subsection (d)(4)) for the model year in which such lengthening occurs.”

   Enacted provision · exact public law section
   (c) Repeal of Exception for Lengthening Existing Auto-mobiles.— Subparagraph (B) of section 4064(b)(5) (defining manufacturer) is amended to read as follows: “(B) Lengthening treated as manufacture.— For purposes of this section, subchapter G of this chapter, and section 6416(b)(3), the lengthening of an automobile by any person shall be treated as the manufacture of an auto-mobile by such person.”

7. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11216(d) · 104 Stat. 1388

   Struck · 26 U.S.C. § 4064(d)

   Pub. L. 101–508, § 11216(d), struck out subsec. (d) which prescribed special rules for small manufacturers

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 101–508, § 11216(d), struck out subsec. (d) which prescribed special rules for small manufacturers.

   Enacted provision · exact public law section
   (d) Repeal of Special Rules for Small Manufacturers.— Section 4064 is amended by striking subsection (d).

8. 1994

   Pub. L. 103–272 § 5(g)(1) · 108 Stat. 745

   Substituted · 26 U.S.C. § 4064(b)(1)(B)

   Pub. L. 103–272 substituted “section 32901 of title 49, United States Code,” for “section 501 of the Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)”

   Source evidence

   Code amendment note
   Subsec. (b)(1)(B). Pub. L. 103–272 substituted “section 32901 of title 49, United States Code,” for “section 501 of the Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)”.

   Enacted provision · exact public law section
   (1) In section 4064(b)(1)(B), strike “section 501 of the Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)” and substitute “section 32901 of title 49, United States Code,”

9. 2005

   Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

   Pub. L. 109–59 title XI § 11111(a) · 119 Stat. 1144

   Struck · 26 U.S.C. § 4064(b)(1)(A)

   Pub. L. 109–59 struck out concluding provisions which read as follows: “In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii).”

   Source evidence

   Code amendment note
   Subsec. (b)(1)(A). Pub. L. 109–59 struck out concluding provisions which read as follows: “In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii).”

   Enacted provision · exact public law section
   (a) Uniform Application of Tax.— Subparagraph (A) of section 4064(b)(1) (defining automobile) is amended by striking the second sentence.

   Effective date note
   Pub. L. 109–59, title XI, § 11111(b), Aug. 10, 2005, 119 Stat. 1946, provided that: “The amendment made by this section [amending this section] shall take effect on October 1, 2005.”

14 of 14 references resolved to an enrolled provision