Motor Fuel Attribution
FHWA Estimation of Highway Trust
Fund Tax Receipts From Each State
This is a text version of a Powerpoint presentation: mfattrib.ppt (709 KB)
Motor Fuel Attribution - Slide
1
FHWA Estimation of Highway Trust
Fund Tax Receipts From Each State
Apportionments - Slide 2
Funds for several FHWA programs are
apportioned to the States:
- Formula based
- Generally made without regard
to the source of the funds
- The Donor-Donee issue
Apportioned Programs - Slide 3
The following FHWA programs use motor
fuel data as part of the apportionment calculation:
- NHS - 30 percent diesel gallons
- STP - 35 percent HA contributions
- IM - 33 percent CV contributions
- Minimum Guarantee
Apportionment Formulas For Programs
Distrbuted Using Motor Fuel Data - Slide 4
Program: STP (Statute 104(b)(3)
*)
- Total lane miles of Federal-aid
highways (25%)
- Total VMT on Federal-aid highways
(40%)
- Estimated tax payments attributable
to highway users paid (35%)
Program: IM (Statute 104(b)(4)*)
- Interstate system lane miles (33
1/3%)
- VMT on interstate system (33 1/3%)
- Annual contributions to the Highway
Account of the HTF attributable to commercial vehicles (33 1/3%)
Program: NHS (Statute 104(b)(1)*)
- Lane miles on principal arterial
routes (excluding Interstates) (25%)
- VMT on principal arterial routes
(excluding Interstates) (35%)
- Diesel fuel used on highways (30%)
- Total lane miles on principal
arterial highways divided by the State's total population (10%)
Minimum Guaranee: (Statute
105 *)
Each State's share of apportionments
for aggregate sum of specified programs is at least 90.5% of its percentage
contributions to the Highway Account of the HTF (100%)
* Denotes appropriate section
in Tital 23, U.S. Code. SOURCE: U.S. Department of Transportation, Financing
Federal-Aid Highways, Appendix E.
The Attribution Process - Slide
5
- FHWA attribution supports the
apportionment process
- How does FHWA calculate attribution
- Why is State data necessary
Attribution - Slide 6
State-by-State contributions to the
Federal Highway Trust Fund are not available from the Internal Revenue Service
(IRS)
Attribution - Slide 7
- Typical federal motor fuel taxpayer
is an oil company or oil wholesaler
- 8,000 are licensed with IRS
- Federal tax is imposed as the
fuel crosses the rack
- Where is the fuel consumed?
- IRS doesn't know
Attribution - State Data - Slide
8
- HTF contributions from highway
users in each State is estimated using State motor fuel data
- IRS reports tax receipts (after
refunds and transfers) for each motor fuel tax type
Attribution - Slide 9
From State-reported motor fuel
data:
- Measure on-highway gallons of
motor fuel
- Gasoline
- Gasohol
- Special fuels
- Sum to derive the national total
(by type)
- Derive each State's share of the
national total
- Use those shares to determine
revenue shares
Attribution - Slide 10
- For the federal truck taxes:
- Tire tax
- Truck and trailer retail sales
excise tax
- Heavy vehicle use tax
- Attribution to each State is in
proportion to the highway use of special fuels
Summary - Slide 11
- Processes:
- Apportionment process
- Attribution process
- Importance:
- State data
- Motor fuel reviews
Back to Motor Fuel/HTF page
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