Our Nation's Highways: 2008
Chapter 6. Introduction
Receipts from the Federal taxation of motor fuel, along with a number of other highway-related taxes, are deposited in the Federal Highway Trust Fund. The Trust Fund has two accounts, highway and mass transit, and is dedicated to funding Federal surface transportation programs. In this way, taxes on highway users are used to fund highway facilities. The Trust Fund has provided a stable funding source for highway programs since it was established in 1956.