Receipts from the Federal taxation of motor fuel, along with a number of other highway-related taxes (shown below), are deposited in the Federal Highway Trust Fund. The Trust Fund has two accountsâ€”highway and mass transitâ€”and is dedicated to funding Federal surface transportation programs. In this way, the taxes on highway users stay within the highway system by funding highway facilities. The Trust Fund has provided a stable funding source for highway programs since it was established in 1956.
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