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Highway Statistics 2004 OHPI > Highway Statistics > 2004 > Highway Finance > Table FA-5

RECEIPTS AND EXPENDITURES FOR HIGHWAYS BY FEDERAL AGENCIES - SUMMARY - 2004 1/

SEPTEMBER 2005 (MILLIONS OF DOLLARS) TABLE FA-5
AGENCY AND
FUND
RECEIPTS EXPENDITURES
MOTOR-
FUEL
AND
MOTOR-
VEHICLE
TAXES
GENERAL
FUND
APPRO-
PRIA-
TIONS
OTHER
FEDERAL
RECEIPTS
2/
OTHER
INCOME
TOTAL PAYMENTS TO STATES AND D.C. PAYMENTS
TO LOCAL
GOVERN-
MENTS
PAYMENTS
TO
TERR-
ITORIES
DIRECT EXPENDITURES GRAND
TOTAL
EXPENDI-
TURES
FEDERAL-
AID
AND OTHER
REIMBURSE-
MENTS
FOR
RETURN
TO LOCAL
GOVERN-
MENTS
TOTAL
3/
CAPITAL OUTLAY CON-
STRUC-
TION
TOTAL MAIN-
TENANCE
ADMINIS-
TRATION
AND
RESEARCH
TOTAL
DIRECT
RIGHT-
OF-
WAY
ENGI-
NEER-
ING
Federal Highway Administration:                                    
Highway Trust Fund 4/ 27,665.3 - - 16.5 27,681.8 27,232.1 220.7 27,452.8 - 83.6 0.5 - 936.6 937.1 - 1,394.6 2,331.7 29,868.1
Other Funds                                    
General Fund - 356.0 - - 356.0         -               356.0
                    -                
Other Funds Transferred from Other Agencies:                   -                
National Highway Traffic Safety Administration 83.1 - - - 83.1         -               83.1
Federal Motor Carrier Safety Administration 16.6 172.8 - - 189.4         -               189.4
Bureau of Transportation Statistics - - - - -         -               -
Department of Agriculture - - - - -         -               -
Department of Interior 0.3 - - - 0.3         -               0.3
Appalachian Development Highways 263.4 134.0 - - 397.4         -               397.4
Department Of Defense 5/ 3.3 22.4 - - 25.7         -               25.7
Other 13.4 0.2 - - 13.6         -               13.6
Total Transferred Funds 380.2 329.4 - - 709.6         -               709.6
Total Other Funds 380.2 685.4 - - 1,065.6 633.7 - 633.7 - - - - 48.0 48.0 3.7 380.2 431.9 1,065.6
Total Funds Administered By FHWA 28,045.5 685.4 - 16.5 28,747.4 27,865.8 220.7 28,086.5 - 83.6 0.5 - 984.6 985.1 3.7 1,774.8 2,763.6 30,933.7
Other Federal Agencies                                    
Highway Trust Fund 6/                                    
Federal Motor Carrier Safety Administration 17.3 - - - 17.3 - - - - - - - - - - 17.3 17.3 17.3
National Highway Traffic Safety Administration 337.1 - - - 337.1 229.9 - 229.9 41.0 10.2 - - - - - 56.0 56.0 337.1
Forest Service 11.3 - - - 11.3 11.3 - 11.3 - - - - - - - - - 11.3
National Park Service 35.0 - - - 35.0 35.0 - 35.0 - - - - - - - - - 35.0
Bureau of Indian Affairs 227.8 - - - 227.8 227.8 - 227.8 - - - - - - - - - 227.8
Other Federal Agencies 9.6 - - - 9.6 - - - - - - - - - - 9.6 9.6 9.6
Total Highway Trust Funds - Other Agencies 638.1 - - - 638.1 504.0 - 504.0 41.0 10.2 - - - - - 82.9 82.9 638.1
Other Agency Funds:                                    
Federal Motor Carrier Safety Administration - - 24.0 - 24.0 - - - -   - - - - - 24.0 24.0 24.0
National Highway Traffic Safety Administration - 69.0 - - 69.0 - - - -   - - - - - 69.0 69.0 69.0
Forest Service 7/ - 307.0 215.0 - 522.0 36.5 178.5 215.0 -   - - 155.0 155.0 152.0 - 307.0 522.0
National Park Service - 23.7 - - 23.7 - - - -   - - 9.6 9.6 14.1 - 23.7 23.7
Bureau Of Indian Affairs - 0.2 - - 0.2 0.2 - 0.2 -   - - - - - - - 0.2
Bureau Of Reclamation - 2.5 - - 2.5 0.1 - 0.1 0.2   - - 0.9 0.9 1.3 - 2.2 2.5
Army Corps Of Engineers - 20.0 2.7 - 22.7 1.4 - 1.4 1.3   - - - - 20.0 - 20.0 22.7
Bureau Of Land Management - - 40.1 - 40.1 0.2 - 0.2 3.9   - - 13.0 13.0 23.0 - 36.0 40.1
Mineral Management Service - 146.2 - - 146.2 111.6 - 111.6 34.6   - - - - - - - 146.2
Federal Emergency Management Agency - 156.9 - - 156.9 76.9 - 76.9 80.0   - - - - - - - 156.9
Housing And Urban Development, CDBG - 18.2 - - 18.2 - - - 18.2   - - - - - - - 18.2
All Other Federal Agencies - 640.5 - - 640.5 124.7 0.3 125.0 515.4   - - 0.1 0.1 - - 0.1 640.5
Total, Other Agency Funds - 1,384.2 281.8 - 1,666.0 351.6 178.8 530.4 653.6   - - 178.6 178.6 210.4 93.0 482.0 1,666.0
Total Funds Administered By Other Agencies 638.1 1,384.2 281.8 - 2,304.1 855.6 178.8 1,034.4 694.6 10.2 - - 178.6 178.6 210.4 175.9 564.9 2,304.1
Grand Total, All Funds Used for Highways 28,683.6 2,069.6 281.8 16.5 31,051.5 28,721.4 399.5 29,120.9 694.6 93.8 0.5 - 1,163.2 1,163.7 214.1 1,950.7 3,328.5 33,237.8
Highway Account Receipts Used for Mass Transit 8/ 1,084.9 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

1/ The focus of this table is on the Federal taxes on motor vehicles and related products used on highways. The detail provided for other uses is incomplete. Most of the revenue raised by the taxes described is dedicated to the Federal Highway Trust Fund for the financing of highway and transit programs.

2/ Percent of manufacturer's sales price through March 31, 1983; percent of retailer's sales price thereafter.

3/ Percent of manufacturer's sales price to February 26, 1926; re-enacted effective June 21, 1932, on a cents-per- pound basis, but applicable to all tires and tubes, not limited to those for automotive vehicles. Tires and tubes for toys exempted effective November 1, 1951. The additional 3 cents per pound, effective July 1, 1956, and 2 cents per pound, effective July 1, 1961, apply to tires for highway vehicles only. Laminated tires are taxed 1 cent per pound effective July 1, 1965. Effective January 1, 1984, tires of 40 pounds or less are exempt.

4/ Applies to tires "of the type used on highway vehicles."

5/ The following are exempt from the stated taxes: effective November 1,1951, house trailers; effective June 22, 1965, school buses, camper bodies, motor homes, truck and trailer bodies designed for seed, feed, and fertilizer, small three-wheeled vehicles; effective September 23, 1971, trucks, buses, and trailers 10,000 pounds or less gross weight; and, effective December 11, 1971, local transit buses in urban use and trash container bodies for trucks.

6/ The tax applies to the entire gross weight of a vehicle or combination if its gross weight exceeds 26,000 pounds. Buses used in local transit service are exempt.

7/ Although the "basic" tax on automobiles was 7 percent of the manufacturer's wholesale price until January 1, 1966, the 10-percent rate that became effective on a temporary basis November 1, 1951 remained in effect through periodic extensions.

8/ Automobile parts and accessories are exempt from stated taxes.

9/ Taxes paid on buses purchased after April 19, 1977 are refunded. Effective December 1, 1978, bus parts and accessories are exempt and school buses along with intercity and local buses used to transport the general public for compensation on scheduled routes (or 20 or more passenger buses on nonscheduled routes) are exempt from the stated taxes for tires, tubes, and tread rubber.

10/ Although the "basic" tax is 5 percent of the manufacturer's wholesale price, the 8-percent rate that became effective on a temporary basis November 1, 1951, remained in effect through periodic extensions until the tax was repealed.

11/ The tax on nonhighway tires is 4.875 cents per pound except laminated tires are taxed at 1 cent per pound.

12/ Trucks 33,000 pounds or less gross vehicle weight, trailers 26,000 pounds or less gross vehicle weight and rail/highway trailers are exempt from stated taxes. Effective July 18, 1984, piggyback trailers are taxed at 6 percent through July 17, 1985.

13/ The effective date for the rate change for small owner-operator with 5 or fewer taxable trucks is July 1, 1985. Rate is reduced by 25 percent for logging trucks. Trucks used less than 5,000 miles (farm trucks 7,500 miles) per taxable year on public highways and trucks with gross weights under 55,000 pounds are exempt. Effective July 1, 1987, trucks based for registration purposes in Canada or Mexico shall be taxed at 75 percent of the rate before they can operate in the United States. Previously these vehicles were exempt.


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