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HR 4848 113th Congress House

Repeal and Rebuild Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to repeal the gas tax and rebuild our roads and bridges.

Introduced: June 11, 2014 See on congress.gov
Taxation Alternative and renewable resourcesEnergy storage, supplies, demandGovernment trust fundsIncome tax credits
More subjectsShow fewer subjects
Motor fuelsMotor vehiclesOil and gasPublic transitRoads and highwaysSales and excise taxesSecuritiesSoil pollutionWater quality
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 11, 2014
Referred to the House Committee on Ways and Means.
Jun 11, 2014
Introduced in House
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 Latest action June 11, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Repeal and Rebuild Act of 2014 - Amends the Internal Revenue Code to: (1) repeal the excise tax on gasoline and tires after 2014, (2) impose an additional $6.75 per barrel tax on crude oil and petroleum products, and (3) provide for double indexation (i.e., the sum of the highway construction cost adjustment and the CAFE fuel saved adjustment) of the diesel fuel tax rate. Transfers revenues from the increased petroleum tax to the Highway Trust Fund.

Directs the Secretary of the Treasury to issue transportation bonds with a term of 10 years and transfer bond proceeds to the Highway Trust Fund.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4848: Repeal and Rebuild Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4848/
MLA
"H.R. 4848: Repeal and Rebuild Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4848/.
Bluebook (legal)
H.R. 4848, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4848/.
Markdown link
[H.R. 4848: Repeal and Rebuild Act of 2014](https://openamerica.io/bill/113-HR-4848/)
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