500-Series Programs

The Motor Fuel and Highway Funding Division, within the Office of Highway Policy Information (HPPI), within the Office of Policy and Governmental Affairs (HPL), focuses on the management, assessment, and enhancement of the 500-Series data programs, which support a variety of mission-critical activities including the reporting of highway funding information to Congress for analysis and budget formulation, the development of highway policies and programs, the apportionment of Federal-aid highway funds via the Highway Trust Fund (HTF), and the authorization of Federal-aid programs and projects. To support these activities, these programs consist of State-reported data on highway program and infrastructure funding activities, motor fuel distribution/consumption, and highway system usage (drivers and vehicles). Specifically, these program areas focus on the collection, review, validation, and certification of the following types of information:

• Highway Finance – State highway program income, expenditures, highway debt, toll facility income and expenditures, and local government agency income and expenditures.
• Motor Fuel – Gasoline, diesel blends, alternative fuels distribution/consumption, motor fuel taxation/receipts and initial distribution.
• Driver Licensing and Vehicle Registration – Licensed driver and registered vehicle populations and related revenues/receipts, and motor carrier revenue and taxation.

Linkages to the Highway Trust Fund (HTF)

Revenues deposited into the Federal Highway Trust Fund (HTF) are generated from a variety of sources including taxes on fuel (for highway use purposes), tires, and truck/trailer sales taxes heavy vehicle use tax. Additionally, taxes for heavy vehicle use purposes on highways are collected from operators on an annual basis. Of these sources, the fuel taxes on gasoline and diesel/kerosene sales, respectively, account for the two largest contributions to the HTF, while tire taxes account for the smallest contributions. Once these taxes are collected by the Internal Revenue Service (IRS), the Department of Treasury then deposits the revenues into the HTF. These funds are then distributed to the States, via an apportionment process, based on formulas provided in Federal legislation.

What we pay for in a gallon of:

Regular Gasoline
January 2026
Retail price: $2.81/gallon

SOURCE: U.S. Energy Information Administration

Resources

Fuel Data

Driver Data

Vehicle Data

Highway Finance Data

Preparation for Motor Fuel Reviews

Publications

American Indian Sales of Motor Fuel (Assessment)
500-Series Data Reporting Guidebook
Monthly Motor Fuel Reported by States
Motor Fuel Distribution/Consumption Trends
Estimate of Non-Highway Recreational Fuel Taxes - 2021 Report (dot.gov)

Other Links

More about Motor Fuel and Highway Trust Fund Attribution
Other source on Petroleum – Energy Information Agency
Heavy Vehicle Use Tax
Enhanced Driver and Vehicle Data Initiative and Reporting Specifications