Financing Federal-aid Highways

Publication No. FHWA-PL-07-017
March 2007

Office of Legislative Affairs and Policy Communications

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Table of Contents

Introduction

Authorization Act

• Administration Bill
• Congressional Bills
• Federal-aid Highway Program
• Title 23 U.S.C

Federal-aid Financing Procedures

• Budget Authority
• Reimbursable Nature of the Program
• Deductions
• Distribution of Funds
• Availability
• Transferability
• Obligations
• Federal Share
• Reimbursement

Limitation on Obligations

• Limitations
• History of Highway Limitations
• Summary

Appropriations

• Appropriated Budget Authority
• Contract Authority
• Limitation on Obligations
• Other Appropriations
• Rescission
• The Federal Budget and Appropriations Acts
• Budget Firewalls and Guaranteed Funding
• Revenue Aligned Budget Authority

The Highway Trust Fund

• History
• User Taxes
• Collection
• Pay-As-You-Go Fund
• Balance of the Highway Trust Fund

Appendices

• A Glossary
• B Highways Authorizations
• C Deductions (Takedowns) from Apportioned Programs
• D Apportionment Formulas
• E Penalties
• F Surface Transportation Program—Sub-State Distribution
• G Authorizations for Allocated Programs
• H Federal Share and Period of Availability for Selected Programs
• I Transferability Between Apportioned Highway Programs
• J Step-by-Step Obligation Limitation Distribution
• K Allocated Programs Subject to Sec. 1102(f) Reduction ("Lop off")
• L Federal Excise Taxes on Highway Motor Fuel

Endnotes

Figures

• 1 Congressional Procedures
• 2 Appropriated Budget Authority Programs
• 3 Contract Authority Programs
• 4 Reimbursement
• 5 FY 2006 Federal Spending

Tables

• 1 FY 2006 Limitation on Obligations
• 2 Timetable for Federal Budget Process
• 3 Guaranteed Funding
• 4 User Fee Structure
• 5 Operation of the Highway Account (Highway Trust Fund)