Highway Trust Fund Certainty Act
This bill amends the Internal Revenue Code to: (1) increase the current excise tax rates on gasoline and diesel fuel or kerosene and special fuels and to repeal the reversion of increased fuel tax rates to 4.3 cents per gallon after September 30, 2016, (2) make permanent the excise tax on certain alcohol fuels and fuels used in certain buses, (3) allow U.S. citizens a new tax credit after 2015 for the lesser of 3.1% of earned income or $133, and (4) allow additional appropriations to the Highway and Mass Transit Accounts of the Highway Trust Fund and provide for repayments from such Fund to the general fund of the Treasury for amounts advanced to such Fund.
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