Guidance on matching requirements for FHWA-funded grants and subgrants has been issued by several offices of FHWA. To provide more comprehensive and consolidated guidance that reflects current statutory and regulatory requirements set forth in Title 23, other highway program legislation, and implementing regulations, a recent memorandum establishing uniform Federal-aid policy guidance for matching Federal-aid highway program projects was issued in May 2019.
Non-Federal Matching Requirements Memo
Federal-Aid Guidance: Non-Federal Matching Requirements
Flexible Match
FHWA issued Guidance on Section 322 of the NHS Act: Third Party Donations of Funds, Materials, or Services for Federally Assisted Projects. This section of the NHS Act had amended 23 U.S.C. 323 Donations and Credits.
Questions & Answers on TEA-21 Section 1301 that amended 23 U.S.C. 108 Advance Acquisition of Real Property
Questions & Answers on TEA-21 Section 1303 that amended 23 U.S.C. 156 Proceeds from the Sale or Lease of Real Property
Resource for estimating the value of volunteer time for donated labor and services provided by the Independent Sector, the leadership forum for charities, foundations, and corporate giving programs
Wage data at the national, regional, state, and metropolitan level used to estimate the value of donated specialized skills, maintained by the Bureau of Labor Statistics
Regulations on the value of state and local contributions (23 CFR 710.507)
Regulations on the donations in exchange for construction features or services (23 CFR 710.505(c))
Tapered Match
Federal-Aid Guidance Non-Federal Matching Requirements provides updated guidance and cancels Non-Federal Matching Requirements and Tapered Match on Federal Aid Projects memorandums, dated December 29, 2009.
Toll Credits
A February 8, 2007 FHWA memo (SAFETEA-LU implementing guidance) provides guidance on using toll credits as a nonfederal share of a Federal-aid highway or public transportation project.
An August 7, 1998 FHWA memo (TEA-21 implementing guidance) provides guidance on toll credit calculations based on expenditures prior to enactment of SAFETEA-LU (August 10, 2005). Following SAFETEA-LU's passage, however, it was amended by a February 11, 2005 FHWA memo titled "Retroactive Use of Toll Credits."