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Motor Fuel Attribution fhwa发动机燃料归因FHWA.dot.gov
The Buck Starts Here 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 Apportioned Programs The Attribution Process FHWA attribution supports the apportionment process How does FHWA calculate attribution Why is State data necessary Attribution State-by-State contributions to the Federal Highway Trust Fund are not available from the Internal Revenue Service (IRS) 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 Attribution IRS reports tax receipts (after refunds and transfers) for each motor fuel tax type HTF contributions from highway users in each State is estimated using State motor fuel data Attribution – State Data 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 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 Summary Processes: Apportionment process Attribution process Importance: State data Motor fuel reviews * * 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
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