Infrastructure Reinvestment and Economic Revitalization Act of 1992

[AI summary unavailable — showing source text] Infrastructure Reinvestment and Economic Revitalization Act of 1992 - Amends the Internal Revenue Code to impose gasoline and diesel taxes at a rate that is equal to certain fund financing rates, including the Infrastructure Reinvestment Fund financing rate. Decreases, for purposes of imposition of such taxes, the Highway Trust Fund and Airport and Airway Trust Fund financing rates. Sets the Infrastructure Reinvestment Fund financing rate at five cents. Establishes the Infrastructure Reinvestment Fund, composed of revenues derived from infrastructure reinvestment taxes. Makes the Fund off-budget. Authorizes appropriations from such Fund for surface transportation programs.…