Heavy Vehicle Use Tax

Funding Our Nation's Highway Programs and Leveling the Playing Field

Why Is the HVUT Important?

The Federal HTF protects the nation's investment in our transportation infrastructure. In 2018 alone, Federal HTF receipts topped $42.6 billion,with $37.2 billion dedicated to the HTF's Highway Account. The Federal HTF finances a broad spectrum of transportation investments, including:

• Highway improvements (e.g., land acquisition and other right-of-way costs, preliminary and construction engineering, construction and reconstruction, resurfacing and restoration costs of roadways and bridges)
• Highway and bridge maintenance activities
• Highway law enforcement
• Safety programs (e.g., driver education and training, vehicle inspection programs, enforcement of vehicle size and weight limits)
• Congestion relief projects
• Debt service
• Administrative costs (e.g., research, engineering)

Investment in our nation's highway infrastructure helps:

• Save lives, time and money
• Reduce the number and severity of crashes for all kinds of vehicles
• Enhance the ability of the entire community of emergency responders
• Lower fuel and insurance costs
• Increase mobility
• Ease congestion
• Decrease energy consumption
• Boost air quality
• Improve the efficient movement of goods
• Raise business productivity
• Strengthen the nation's economic productivity

Since the vast majority of all funds contributed by states to the Federal HTF are returned through highway fund apportionments, there is a direct incentive for state agencies to take necessary measures to enhance HVUT compliance.

More Information

Link to Status of the Nation's Highways, Bridges, and Transit: Conditions and Performance: https://www.fhwa.dot.gov/policy/23cpr/