Heavy Vehicle Use Tax

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

How Much Revenue Is Raised
  Through the HVUT?

The HVUT is a significant source of transportation funding in the U.S. In 2019 alone, the HVUT generated more than $1.285 Billion in Federal Highway Trust Fund (HTF) revenue.

The figure shown below documents historic collections associated with the HVUT. The figure highlights four time periods of interest: 1984-1985, 2001, 2005-2008, and 2011-2012. In 2001, HVUT receipts slumped due to the sagging economy and its impact on the motor carrier industry. In recent years, the HVUT has rebounded due to economic growth and the incentive to pre-buy or purchase trucks prior to 2007 to avoid the new EPA emissions rule. In 2011, due to the expiration of the HVUT, the deadline was pushed to November 30, 2011. While the normal process would have had most of the revenue fall in FY 2011, the extension into the new fiscal year (starting October 1, 2011) meant the revenue would fall in FY 2012. Thus, you will see a very large decrease in FY 2011 and a relative large increase in FY 2012. It is suggested that you do not use the amounts from either year in any estimation or discussion regarding normal operations. In 2019, HVUT revenue represented approximately 3.4 percent of total revenue deposited in the Highway Account of the Federal HTF.

The figure also underscores the importance and potential payoff associated with strong enforcement. On July 1, 1984, HVUT rates were raised to their current levels. Not surprisingly, fiscal year (FY) 1985 HVUT revenues grew by nearly $200 million. On October 1, 1985, States were required to verify proof of payment as a condition of registering heavy trucks subject to the HVUT. In the year following introduction of this enforcement measure, HVUT revenues grew by an additional $154 million, representing an increase of nearly 41 percent.

More Information

Link to Highway Statistics, Table FE-9: https://www.fhwa.dot.gov/policyinformation/statistics/2017/xls/fe9.xls