September 4, 2015
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Publications

2 Sep, 2015 - Issue Brief

Introduction

The Highway Trust Fund provides the financing structure for federal investment in transportation projects. It consists of two accounts: the highway account, which supports projects for the interstate system and other roads, and the transit account, which supports light rail and other mass transit projects across the country.

Motor fuels taxes serve as the primary dedicated revenue source for the fund. These taxes -- on gasoline and diesel -- provide most of the fund’s revenue.

The trust fund...