Money & budgets
excise tax
A tax on a specific good or activity, such as gasoline, alcohol, tobacco, or airline tickets. Often dedicated to a related trust fund.
In full
Excise taxes are usually levied per unit rather than as a percentage, so inflation erodes them unless Congress acts. The federal gasoline tax has not been raised since 1993, which is why the Highway Trust Fund now requires transfers from general revenue. Excises are also used to discourage consumption, as with tobacco.
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A plain-language explanation for civic education, not legal advice. When in doubt, the official source named above controls.