Highway Tax Reduction Act of 1984

Highway Tax Reduction Act of 1984 - Amends the Internal Revenue Code to provide for a reduction in the excise taxes on gasoline, diesel fuel, and special motor fuels and in the heavy truck use tax during any fiscal year in which apportionments have not been made for the Federal-aid highway program. Provides that such reduction shall be effective for a period beginning November 1st of such fiscal year and ending 30 days after such apportionments are made. Prohibits the transfer of funds to the Mass Transit Account of the Highway Trust Fund during any period when such reduction is in effect.