[Historical Tables]
[Section 2 - Composition of Federal Government Receipts]
[Table 2.4 - Composition of Social Insurance Taxes and Contributions and of Excise
Taxes: 1940-2002]
[From the U.S. Government Publishing Office, www.gpo.gov]
[[Page 33]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE TAXES AND CONTRIBUTIONS AND OF EXCISE TAXES: 1940-2002
(in millions of dollars)
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1940 1941 1942 1943 1944 1945 1946 1947 1948 1949
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Social Insurance
Employment taxes and contributions:
Old-age and survivors insurance:
Federal funds................................... 54 2 -1 -1 -2 -3 -3 -5 -5 -8
Trust funds (Off-Budget)........................ 550 688 896 1,130 1,292 1,310 1,238 1,459 1,616 1,690
Railroad retirement/pension fund:
Federal funds................................... 1 23 29 -6 4 -24 -10 82 -201 -11
Trust funds..................................... 120 114 141 215 263 309 292 298 758 574
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Total \1\..................................... 725 827 1,064 1,338 1,557 1,592 1,517 1,835 2,168 2,246
Unemployment insurance:
Federal funds..................................... 111 103 126 167 190 194 190 196 206 220
Trust funds....................................... 904 953 1,172 1,310 1,454 1,375 1,126 1,133 1,138 985
---------------------------------------------------------------------------------------------------
Total......................................... 1,015 1,056 1,299 1,477 1,644 1,568 1,316 1,329 1,343 1,205
Other retirement contributions:
Employees retirement--employee contributions...... 44 56 88 227 270 289 280 256 236 326
Contributions for non-Federal employees........... 1 1 1 2 2 2 2 3 3 4
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Total......................................... 45 57 89 229 272 291 282 259 239 330
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Total social insurance taxes and contributions
\1\.......................................... 1,785 1,940 2,452 3,044 3,473 3,451 3,115 3,422 3,751 3,781
===================================================================================================
Excise Taxes
Federal funds:
Alcohol........................................... 623 818 1,046 1,422 1,604 2,275 2,490 2,429 2,217 2,168
Tobacco........................................... 606 691 779 913 986 929 1,156 1,231 1,297 1,319
Other............................................. 748 1,043 1,573 1,760 2,169 3,061 3,352 3,551 3,842 4,015
---------------------------------------------------------------------------------------------------
Total......................................... 1,977 2,552 3,399 4,096 4,759 6,265 6,998 7,211 7,356 7,502
---------------------------------------------------------------------------------------------------
Total excise taxes............................ 1,977 2,552 3,399 4,096 4,759 6,265 6,998 7,211 7,356 7,502
--------------------------------------------------------------------------------------------------------------------------------------------------------
See footnotes at end of table.
[[Page 34]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE TAXES AND CONTRIBUTIONS AND OF EXCISE TAXES: 1940-2002--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1950 1951 1952 1953 1954 1955 1956 1957 1958
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Social Insurance
Employment taxes and contributions:
Old-age and survivors insurance:
Federal funds............................................. -8 -10 -14 ........ ........ 300 ........ ........ ........
Trust funds (Off-Budget).................................. 2,106 3,120 3,594 4,097 4,589 5,081 6,425 6,457 7,138
Disability insurance (Off-Budget)........................... ........ ........ ........ ........ ........ ........ ........ 332 911
Railroad retirement/pension fund:
Federal funds............................................. -* 3 * * -* * * ........ ........
Trust funds............................................... 550 575 735 625 603 600 634 616 575
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Total \1\............................................... 2,648 3,688 4,315 4,722 5,192 5,981 7,059 7,405 8,624
Unemployment insurance:
Federal funds............................................... 224 231 257 274 283 278 322 328 333
Trust funds................................................. 1,108 1,378 1,455 1,401 1,278 1,172 1,368 1,623 1,601
-----------------------------------------------------------------------------------------
Total................................................... 1,332 1,609 1,712 1,675 1,561 1,449 1,690 1,950 1,933
Other retirement contributions:
Employees retirement--employee contributions................ 354 373 413 418 450 426 566 636 673
Contributions for non-Federal employees..................... 4 4 5 5 5 6 5 5 9
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Total................................................... 358 377 418 423 455 431 571 642 682
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Total social insurance taxes and contributions \1\...... 4,338 5,674 6,445 6,820 7,208 7,862 9,320 9,997 11,239
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 2,180 2,508 2,515 2,723 2,738 2,689 2,866 2,915 2,882
Tobacco..................................................... 1,326 1,378 1,562 1,652 1,578 1,568 1,607 1,669 1,728
Other....................................................... 4,044 4,761 4,775 5,501 5,630 4,874 5,455 4,472 4,002
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Total................................................... 7,550 8,648 8,852 9,877 9,945 9,131 9,929 9,055 8,612
Trust funds:
Highway..................................................... ........ ........ ........ ........ ........ ........ ........ 1,479 2,026
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Total................................................... ........ ........ ........ ........ ........ ........ ........ 1,479 2,026
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 7,550 8,648 8,852 9,877 9,945 9,131 9,929 10,534 10,638
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See footnotes at end of table.
[[Page 35]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE TAXES AND CONTRIBUTIONS AND OF EXCISE TAXES: 1940-2002--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1959 1960 1961 1962 1963 1964 1965 1966 1967
--------------------------------------------------------------------------------------------------------------------------------------------------------
Social Insurance
Employment taxes and contributions:
Old-age and survivors insurance (Off-Budget)................ 7,418 9,671 11,104 11,267 13,117 15,242 15,567 17,556 22,197
Disability insurance (Off-Budget)........................... 878 970 1,005 1,004 1,058 1,124 1,156 1,530 2,204
Hospital insurance.......................................... ........ ........ ........ ........ ........ ........ ........ 893 2,645
Railroad retirement/pension fund............................ 525 607 571 564 572 593 636 683 776
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Total \1\............................................... 8,821 11,248 12,679 12,835 14,746 16,959 17,358 20,662 27,823
Unemployment insurance:
Federal funds............................................... 321 339 ........ ........ ........ ........ ........ ........ ........
Trust funds................................................. 1,810 2,329 2,903 3,337 4,112 3,997 3,803 3,755 3,575
-----------------------------------------------------------------------------------------
Total................................................... 2,131 2,667 2,903 3,337 4,112 3,997 3,803 3,755 3,575
Other retirement contributions:
Employees retirement--employee contributions................ 760 758 845 863 933 992 1,064 1,111 1,202
Contributions for non-Federal employees..................... 10 10 12 12 13 15 16 18 19
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Total................................................... 770 768 857 875 946 1,007 1,081 1,129 1,221
-----------------------------------------------------------------------------------------
Total social insurance taxes and contributions \1\...... 11,722 14,683 16,439 17,046 19,804 21,963 22,242 25,546 32,619
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 2,938 3,127 3,146 3,268 3,366 3,499 3,689 3,720 3,980
Tobacco..................................................... 1,798 1,927 1,986 2,022 2,075 2,048 2,142 2,066 2,077
Other....................................................... 3,767 4,084 3,931 4,295 4,474 4,664 5,081 3,358 3,221
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Total................................................... 8,504 9,137 9,063 9,585 9,915 10,211 10,911 9,145 9,278
Trust funds:
Highway..................................................... 2,074 2,539 2,798 2,949 3,279 3,519 3,659 3,917 4,441
-----------------------------------------------------------------------------------------
Total................................................... 2,074 2,539 2,798 2,949 3,279 3,519 3,659 3,917 4,441
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 10,578 11,676 11,860 12,534 13,194 13,731 14,570 13,062 13,719
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See footnotes at end of table.
[[Page 36]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE TAXES AND CONTRIBUTIONS AND OF EXCISE TAXES: 1940-2002--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1968 1969 1970 1971 1972 1973 1974 1975 1976
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Social Insurance
Employment taxes and contributions:
Old-age and survivors insurance (Off-Budget)................ 22,265 25,484 29,396 31,354 35,132 40,703 47,778 55,207 58,703
Disability insurance (Off-Budget)........................... 2,651 3,469 4,063 4,490 4,775 5,381 6,147 7,250 7,686
Hospital insurance.......................................... 3,493 4,398 4,755 4,874 5,205 7,603 10,551 11,252 11,987
Railroad retirement/pension fund............................ 814 885 919 980 1,008 1,189 1,411 1,489 1,525
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Total \1\............................................... 29,224 34,236 39,133 41,699 46,120 54,876 65,888 75,199 79,901
Unemployment insurance:
Trust funds................................................. 3,346 3,328 3,464 3,674 4,357 6,051 6,837 6,771 8,054
-----------------------------------------------------------------------------------------
Total................................................... 3,346 3,328 3,464 3,674 4,357 6,051 6,837 6,771 8,054
Other retirement contributions:
Employees retirement--employee contributions................ 1,334 1,426 1,735 1,916 2,058 2,146 2,302 2,513 2,760
Contributions for non-Federal employees..................... 20 24 29 37 39 41 45 52 54
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Total................................................... 1,354 1,451 1,765 1,952 2,097 2,187 2,347 2,565 2,814
-----------------------------------------------------------------------------------------
Total social insurance taxes and contributions \1\...... 33,923 39,015 44,362 47,325 52,574 63,115 75,071 84,534 90,769
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 4,189 4,447 4,646 4,696 5,004 5,040 5,248 5,238 5,318
Tobacco..................................................... 2,121 2,136 2,093 2,205 2,205 2,274 2,435 2,312 2,484
Other....................................................... 3,391 4,002 3,613 3,609 2,297 2,522 2,060 1,850 2,810
-----------------------------------------------------------------------------------------
Total................................................... 9,700 10,585 10,352 10,510 9,506 9,836 9,743 9,400 10,612
Trust funds:
Highway..................................................... 4,379 4,637 5,354 5,542 5,322 5,665 6,260 6,188 5,413
Airport and airway.......................................... ........ ........ ........ 563 649 758 840 962 938
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Total................................................... 4,379 4,637 5,354 6,104 5,971 6,424 7,100 7,151 6,351
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Total excise taxes...................................... 14,079 15,222 15,705 16,614 15,477 16,260 16,844 16,551 16,963
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See footnotes at end of table.
[[Page 37]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE TAXES AND CONTRIBUTIONS AND OF EXCISE TAXES: 1940-2002--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
TQ 1977 1978 1979 1980 1981 1982 1983 1984
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Social Insurance
Employment taxes and contributions:
Old-age and survivors insurance (Off-Budget)................ 15,886 68,032 73,141 83,410 96,581 117,757 122,840 128,972 150,312
Disability insurance (Off-Budget)........................... 2,130 8,786 12,250 14,584 16,628 12,418 20,626 18,348 15,763
Hospital insurance.......................................... 3,457 13,474 16,668 19,874 23,217 30,340 34,301 35,641 40,262
Railroad retirement/pension fund............................ 328 1,908 1,822 2,190 2,323 2,457 2,917 2,805 3,321
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Total \1\............................................... 21,801 92,199 103,881 120,058 138,748 162,973 180,686 185,766 209,658
Unemployment insurance:
Trust funds................................................. 2,698 11,312 13,850 15,387 15,336 15,763 16,600 18,799 25,138
-----------------------------------------------------------------------------------------
Total................................................... 2,698 11,312 13,850 15,387 15,336 15,763 16,600 18,799 25,138
Other retirement contributions:
Employees retirement--employee contributions................ 707 2,915 3,174 3,428 3,660 3,908 4,140 4,351 4,494
Contributions for non-Federal employees..................... 13 59 62 66 59 76 72 78 86
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Total................................................... 720 2,974 3,237 3,494 3,719 3,984 4,212 4,429 4,580
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Total social insurance taxes and contributions \1\...... 25,219 106,485 120,967 138,939 157,803 182,720 201,498 208,994 239,376
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 1,279 5,295 5,492 5,531 5,601 5,606 5,382 5,557 5,315
Tobacco..................................................... 622 2,393 2,444 2,492 2,443 2,581 2,537 4,136 4,660
Crude oil windfall profit................................... ........ ........ ........ ........ 6,934 23,252 18,407 12,135 8,906
Telephone................................................... ........ ........ ........ ........ ........ ........ ........ ........ 2,035
Other....................................................... 619 1,960 2,118 1,785 585 2,689 2,344 2,258 1,363
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Total................................................... 2,520 9,648 10,054 9,808 15,563 34,128 28,670 24,086 22,279
Trust funds:
Highway..................................................... 1,676 6,709 6,904 7,189 6,620 6,305 6,744 8,297 11,743
Airport and airway.......................................... 277 1,191 1,326 1,526 1,874 21 133 2,165 2,499
Black lung disability....................................... ........ ........ 92 222 272 237 491 494 518
Inland waterway............................................. ........ ........ ........ ........ ........ 20 30 29 39
Hazardous substance superfund............................... ........ ........ ........ ........ ........ 128 244 230 261
Post-closure liability (hazardous waste).................... ........ ........ ........ ........ ........ ........ ........ ........ 9
Aquatic resources........................................... ........ ........ ........ ........ ........ ........ ........ ........ 12
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Total................................................... 1,953 7,900 8,323 8,937 8,766 6,711 7,641 11,214 15,082
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Total excise taxes...................................... 4,473 17,548 18,376 18,745 24,329 40,839 36,311 35,300 37,361
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See footnotes at end of table.
[[Page 38]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE TAXES AND CONTRIBUTIONS AND OF EXCISE TAXES: 1940-2002--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1985 1986 1987 1988 1989 1990 1991 1992 1993
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Social Insurance
Employment taxes and contributions:
Old-age and survivors insurance (Off-Budget)................ 169,822 182,518 194,541 220,337 240,595 255,031 265,503 273,137 281,735
Disability insurance (Off-Budget)........................... 16,348 17,711 18,860 21,154 23,071 26,625 28,382 29,289 30,199
Hospital insurance.......................................... 44,871 51,335 55,992 59,859 65,396 68,556 72,842 79,108 81,224
Railroad retirement/pension fund............................ 2,213 2,103 2,220 2,326 2,391 2,292 2,371 2,449 2,367
Railroad social security equivalent account................. 1,391 1,395 1,414 1,417 1,407 1,387 1,428 1,508 1,414
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Total \1\............................................... 234,646 255,062 273,028 305,093 332,859 353,891 370,526 385,491 396,939
Unemployment insurance:
Trust funds................................................. 25,758 24,098 25,575 24,584 22,011 21,635 20,922 23,410 26,556
-----------------------------------------------------------------------------------------
Total................................................... 25,758 24,098 25,575 24,584 22,011 21,635 20,922 23,410 26,556
Other retirement contributions:
Employees retirement--employee contributions................ 4,672 4,645 4,613 4,537 4,428 4,405 4,459 4,683 4,709
Contributions for non-Federal employees..................... 87 96 102 122 119 117 108 105 96
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Total................................................... 4,759 4,742 4,715 4,658 4,546 4,522 4,568 4,788 4,805
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Total social insurance taxes and contributions \1\...... 265,163 283,901 303,318 334,335 359,416 380,047 396,016 413,689 428,300
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 5,562 5,828 5,971 5,709 5,661 5,695 7,364 8,011 7,583
Tobacco..................................................... 4,779 4,589 4,763 4,616 4,378 4,081 4,706 5,049 5,875
Crude oil windfall profit................................... 6,348 2,251 ........ ........ ........ ........ ........ ........ ........
Telephone................................................... 2,147 2,339 2,522 2,610 2,791 2,995 3,094 3,146 3,320
Ozone depleting chemicals/products.......................... ........ ........ ........ ........ ........ 360 562 637 854
Transportation fuels........................................ ........ ........ ........ ........ ........ ........ 2,780 3,512 3,340
Other....................................................... 261 1,046 1,588 3,250 317 2,460 -231 1,481 3,550
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Total................................................... 19,097 16,053 14,844 16,185 13,147 15,591 18,275 21,836 24,522
Trust funds:
Highway..................................................... 13,015 13,363 13,032 14,114 15,628 13,867 16,979 16,733 18,039
Airport and airway.......................................... 2,851 2,736 3,060 3,189 3,664 3,700 4,910 4,645 3,262
Black lung disability....................................... 581 547 572 594 563 665 652 626 634
Inland waterway............................................. 40 40 48 48 47 63 60 70 79
Hazardous substance superfund............................... 273 15 635 698 883 818 810 818 826
Post-closure liability (hazardous waste).................... 7 -* -1 -9 -1 -1 ........ ........ ........
Oil spill liability......................................... ........ ........ ........ ........ ........ 143 254 295 229
Aquatic resources........................................... 126 165 194 208 187 218 260 271 276
Leaking underground storage tank............................ ........ ........ 73 125 168 122 123 157 153
Vaccine injury compensation................................. ........ ........ ........ 74 99 159 81 118 38
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Total................................................... 16,894 16,866 17,613 19,042 21,239 19,754 24,127 23,733 23,535
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 35,992 32,919 32,457 35,227 34,386 35,345 42,402 45,569 48,057
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See footnotes at end of table.
[[Page 39]]
Table 2.4--COMPOSITION OF SOCIAL INSURANCE TAXES AND CONTRIBUTIONS AND OF EXCISE TAXES: 1940-2002--Continued
(in millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1997 1998 1999 2000 2001 2002
1994 1995 1996 estimate estimate estimate estimate estimate estimate
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Social Insurance
Employment taxes and contributions:
Old-age and survivors insurance (Off-Budget)................ 302,607 284,091 311,869 334,139 349,435 366,905 382,988 399,730 418,751
Disability insurance (Off-Budget)........................... 32,419 66,988 55,623 54,764 55,509 58,291 63,908 67,887 71,114
Hospital insurance.......................................... 90,062 96,024 104,997 109,180 114,167 119,975 126,291 132,381 138,908
Railroad retirement/pension fund............................ 2,323 2,424 2,362 2,384 2,375 2,365 2,353 2,338 2,321
Railroad social security equivalent account................. 1,399 1,518 1,510 1,496 1,486 1,486 1,483 1,480 1,477
-----------------------------------------------------------------------------------------
Total \1\............................................... 428,810 451,045 476,361 501,963 522,972 549,022 577,023 603,816 632,571
Unemployment insurance:
Trust funds................................................. 28,004 28,878 28,584 29,465 30,539 31,806 32,826 33,697 35,841
-----------------------------------------------------------------------------------------
Total................................................... 28,004 28,878 28,584 29,465 30,539 31,806 32,826 33,697 35,841
Other retirement contributions:
Employees retirement--employee contributions................ 4,563 4,461 4,389 4,266 4,206 4,340 4,490 4,597 4,616
Contributions for non-Federal employees..................... 98 89 80 72 66 61 56 51 47
-----------------------------------------------------------------------------------------
Total................................................... 4,661 4,550 4,469 4,338 4,272 4,401 4,546 4,648 4,663
-----------------------------------------------------------------------------------------
Total social insurance taxes and contributions \1\...... 461,475 484,473 509,414 535,766 557,783 585,229 614,395 642,161 673,075
=========================================================================================
Excise Taxes
Federal funds:
Alcohol..................................................... 7,539 7,216 7,220 7,171 7,119 7,058 6,996 6,933 6,875
Tobacco..................................................... 5,691 5,878 5,795 5,694 5,661 5,626 5,594 5,563 5,535
Telephone................................................... 3,526 3,794 4,234 4,485 4,746 5,007 5,276 5,576 5,901
Ozone depleting chemicals/products.......................... 761 616 320 113 47 25 9 ........ ........
Transportation fuels........................................ 9,402 8,491 7,468 7,669 7,835 8,025 7,856 8,054 8,209
Aviation user fees.......................................... ........ ........ ........ ........ 300 8,904 8,862 9,099 9,342
Other....................................................... 4,307 946 410 1,036 1,969 1,950 1,881 1,721 1,717
-----------------------------------------------------------------------------------------
Total................................................... 31,226 26,941 25,447 26,168 27,677 36,595 36,474 36,946 37,579
Trust funds:
Highway..................................................... 16,668 22,611 24,651 24,882 24,715 25,317 25,829 26,570 27,061
Airport and airway.......................................... 5,189 5,534 2,369 4,823 6,391 ........ ........ ........ ........
Black lung disability....................................... 567 608 614 604 613 626 639 652 665
Inland waterway............................................. 88 103 108 117 121 125 130 135 140
Hazardous substance superfund............................... 807 867 313 147 881 900 915 929 943
Oil spill liability......................................... 48 211 34 34 296 299 303 306 309
Aquatic resources........................................... 301 306 315 324 331 338 345 353 360
Leaking underground storage tank............................ 152 165 48 23 162 171 174 178 181
Vaccine injury compensation................................. 179 138 115 125 52 125 125 125 125
-----------------------------------------------------------------------------------------
Total................................................... 23,999 30,543 28,567 31,079 33,562 27,901 28,460 29,248 29,784
-----------------------------------------------------------------------------------------
Total excise taxes...................................... 55,225 57,484 54,014 57,247 61,239 64,496 64,934 66,194 67,363
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* $500 thousand or less.
\1\ On-budget and off-budget.
Note: Unless otherwise noted, all receipts shown in this table are trust funds and on-budget.