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Motor Fuel Attribution

This document outlines the estimation of Highway Trust Fund (HTF) tax receipts from each state apportionment based on motor fuel data. It describes how funds for various FHWA programs are allocated, emphasizing that the apportionment process often disregards the source of funds. Key aspects include the donor-donee issue, the Federal Highway Administration’s role in attribution, and the necessity of accurate state data for determining each state's contribution to the HTF. The document highlights the calculation methods and critical federal motor fuel taxes relevant to taxation and apportionment.

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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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