To amend the Internal Revenue Code of 1986 to provide that the entire 5-cent increase in motor fuels taxes enacted by the Revenue Reconciliation Act of 1990 shall be deposited into the Highway Trust Fund.

Amends the Internal Revenue Code to provide for the deposit of highway-related taxes in the Highway Trust Fund. Removes provisions which required a portion of gasoline excise taxes (including diesel and special motor fuels) to be used for deficit reduction.