The Revenue and Expenditure Control Act of 1968 is a United States law that created a temporary 10 percent income tax surcharge for both individuals and corporations through June 30, 1969, to help pay for the Vietnam War.

It also delayed a scheduled reduction in the telephone and automobile excise tax, causing them to end in 1973 instead of 1969.

Though the act imposed a 10 percent surcharge overall, Johnson noted its limited effects on some, saying just before signing the bill, "A family of four earning less than $5,000 ($43,809 in 2023 dollars) would pay nothing additional.

[1] The law took into effect for corporations on January 1, 1968, and for individuals on April 1, 1968, with the surcharge ending on July 1, 1969.

The act has no direct continuing effect on United States Tax Law as all of its provisions have expired or been repealed.