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It's been around since 86. As the law states: Sec. 4064. Gas guzzler tax
STATUTE
(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 less 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. Later,
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