To require the Secretary of Transportation, in computing the estimated tax payments attributed to highway users for purposes of title 23, United States Code, to take into account any law that replaces the reduced rates of tax on gasohol with an excise tax credit.

Requires the Secretary of Transportation to determine apportionments of Federal highway funds to the States by using the amount of tax receipts that the Secretary estimates would have resulted for a fiscal year had any increase in taxes on fuels containing alcohol enacted after this Act taken effect at the beginning of such fiscal year.