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Fixing America's Surface Transportation Act or "FAST Act"

Highway Use Tax Evasion Projects

Fiscal year 2016 2017 2018 2019 2020
Authorization NTE* $4 M NTE* $4 M NTE* $4 M NTE* $4 M NTE* $4 M

* Not to exceed

Program purpose

The FAST Act continues the Highway Use Tax Evasion Projects program, which authorizes the Secretary to provide funding to the Internal Revenue Service, other Federal agencies, and the States to carry out intergovernmental enforcement efforts along with training and research to reduce evasion of payment of motor fuel and other highway use taxes.

Statutory citations

FAST Act § 1110; 23 U.S.C. 143

Funding features

Type of budget authority

Contract authority from the Highway Account of the Highway Trust Fund, subject to the overall Federal-aid obligation limitation. The program receives obligation limitation equal to contract authority.

Source of funding

The FAST Act continues to fund this program through a deduction, not to exceed $4 million per year (down from not to exceed $10 million per year under MAP-21) for each of FYs 2016-2020, from the funds authorized for FHWA’s administrative expenses. [FAST Act § 1110(1); 23 U.S.C. 143(b)(2)(A)]

Allocation of funding

The FAST Act continues to allow the Secretary discretion in the allocation of funds to the Internal Revenue Service, other Federal agencies and the States, except that $2 million must be made available only to carry out intergovernmental enforcement efforts, including research and training. [23 U.S.C. 143(b)(2)(B)]

Other funding for fuel tax evasion initiatives

The FAST Act continues the authority of a State to use up to 0.25 percent of its Surface Transportation Block Grant Program apportionment on initiatives to halt the evasion of payment of motor fuel taxes. [23 U.S.C. 143(b)(8)]

Federal share

100% [23 U.S.C. 143(b)(6)]

Eligible activities and program features

The FAST Act does not modify any of the program’s eligibilities or features.

February 2016

Page last modified on February 8, 2017
Federal Highway Administration | 1200 New Jersey Avenue, SE | Washington, DC 20590 | 202-366-4000