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Motor Fuel Attribution

Motor Fuel Attribution. FHWA Estimation of Highway Trust Fund Tax Receipts From Each State. Apportionments. 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.

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Motor Fuel Attribution

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  1. Motor Fuel Attribution FHWA Estimation of Highway Trust Fund Tax Receipts From Each State

  2. Apportionments • 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

  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 Apportioned Programs

  4. The Attribution Process • FHWA attribution supports the apportionment process • How does FHWA calculate attribution • Why is State data necessary

  5. Attribution State-by-State contributions to the Federal Highway Trust Fund are not available from the Internal Revenue Service (IRS)

  6. Attribution • 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

  7. Attribution – State Data • 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

  8. Attribution • 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

  9. Attribution • 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

  10. Summary • Processes: • Apportionment process • Attribution process • Importance: • State data • Motor fuel reviews

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