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## Financing Federal-aid Highways

**This publication has been updated.****Funding Federal-aid Highways**

Publication No. FHWA-PL-07-017March 2007

Office of Legislative Affairs and Policy Communications

PDF

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### Table of Contents

**Introduction**

**Authorization Act**
      - Administration Bill
      - Congressional Bills
      - Federal-aid Highway Program
      - Title 23 U.S.C

**Federal-aid Financing Procedures**
      - Budget Authority
      - Reimbursable Nature of the Program
      - Deductions
      - Distribution of Funds
      - Availability
      - Transferability
      - Obligations
      - Federal Share
      - Reimbursement

**Limitation on Obligations**
      - Limitations
      - History of Highway Limitations
      - Summary

**Appropriations**
      - Appropriated Budget Authority
      - Contract Authority
      - Limitation on Obligations
      - Other Appropriations
      - Rescission
      - The Federal Budget and Appropriations Acts
      - Budget Firewalls and Guaranteed Funding
      - Revenue Aligned Budget Authority

**The Highway Trust Fund**
      - History
      - User Taxes
      - Collection
      - Pay-As-You-Go Fund
      - Balance of the Highway Trust Fund

**Appendices**
      - A Glossary
      - B Highways Authorizations
      - C Deductions (Takedowns) from Apportioned Programs
      - D Apportionment Formulas
      - E Penalties
      - F Surface Transportation Program—Sub-State Distribution
      - G Authorizations for Allocated Programs
      - H Federal Share and Period of Availability for Selected Programs
      - I Transferability Between Apportioned Highway Programs
      - J Step-by-Step Obligation Limitation Distribution
      - K Allocated Programs Subject to Sec. 1102(f) Reduction ("Lop off")
      - L Federal Excise Taxes on Highway Motor Fuel

**Endnotes**

**Figures**
      - 1 Congressional Procedures
      - 2 Appropriated Budget Authority Programs
      - 3 Contract Authority Programs
      - 4 Reimbursement
      - 5 FY 2006 Federal Spending

**Tables**
      - 1 FY 2006 Limitation on Obligations
      - 2 Timetable for Federal Budget Process
      - 3 Guaranteed Funding
      - 4 User Fee Structure
      - 5 Operation of the Highway Account (Highway Trust Fund)

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