; sense of Congress (a) Findings The Congress finds the following: (1) Since the passage of SAFETEA–LU, Congress has transferred over $140 billion from the General Fund to the Highway Trust Fund, in order to maintain solvency. (2) The Congressional Budget Office estimates after the end of Fiscal year 2021, annual General Fund transfers of over $20 billion will be necessary in order to maintain current Highway Trust Fund spending levels. (3) The American Society for Civil Engineers estimates that in order to meet our economic and transportation needs, the United States should invest an additional $1.1 trillion in our surface transportation system by 2025. (4) The National Commission on Fiscal Reform and Responsibility report, often referred to as the Simpson-Bowles plan, includes a recommendation to raise the gas tax by fifteen cents. (5) The National Surface Transportation Infrastructure Financing Commission recommended, in their 2009 report, that Congress take action to prevent the Highway Trust Fund from becoming insolvent, and to avoid any reductions in infrastructure spending. The Commission also noted that a Federal funding system based on a vehicle miles traveled system, is the consensus choice for the future. (6) Nine different states raised gas taxes to generate transportation revenue in 2015 and 2016. (b) Sense of Congress regarding replacement of gas tax It is the sense of Congress that by 2027 the gas tax should be repealed and replaced with a more sustainable, stable funding source. 3. Tax on motor fuels (a) Gasoline other than aviation gasoline Section 4081(a)(2)(A)(i) of the Internal Revenue Code of 1986 is amended to read as follows: (i) in the case of gasoline other than aviation gasoline— (I) for tax imposed before 2018, 18.3 cents per gallon, (II) for tax imposed during 2018, 26.3 cents per gallon, (III) for tax imposed during 2019, 30.3 cents per gallon, and (IV) for tax imposed after 2019 and before 2030, 33.3 cents per gallon, . (b) Diesel fuel or kerosene Section 4081(a)(2)(A)(iii) of the