Federal law permits States with toll facilities to earn credits that can be applied towards the non-Federal share requirement on Federal-aid projects. Toll facilities may include toll roads, bridges, tunnels, and ferries that serve as a link on a public highway. A toll authority may be a public, quasi-public, or private entity, including a chartered multistate agency or State Department of Transportation. The private entity may be under contract or concession agreement with the State.
A State may earn toll credits when a public, quasi-public, or private agency uses toll revenues to build, improve, or maintain highways, bridges, or tunnels that serve the public purpose of interstate commerce. Toll revenues may include toll receipts, concession sales, right-of-way lease revenues, or interest. Toll revenues may also include bond or loan proceeds supported by toll facility revenue. State grants, funds, or appropriations that are not secured by toll revenues (e.g.., SDOT grants, State sales tax, State gas tax, or other State legislative funding) cannot be included when calculating the credit amount.
To earn toll credits, the State must also satisfy the maintenance of effort (MOE) requirement for the fiscal year under evaluation. The MOE test calculates the State's non-Federal transportation capital expenditures during a 4-year period.
Federal-Aid Matching Strategies
Updated Toll Credit Guidance – September 14, 2021
Toll Credit Frequently Asked Questions (FAQs)
Ending Toll Credits Balance by State - Federal FY21 - 23
Toll Credits Exchange Pilot Program
The Center for Innovative Finance Support Input Tool: State DOTs with toll credits programs report their balances to FHWA every year, as part of FHWA’s annual GARVEE, SIB, and toll credits balances data call, which is typically held around the end of the Federal fiscal year. Visit the Input Tool site for more information.
For further information, please contact:
Cynthia L. Essenmacher
Tolling Program Manager
FHWA Center for Innovative Finance Support
(202) 780-6178
Cynthia.Essenmacher@dot.gov
