Federal-Aid Highway Program: "Donor-Donee" State Issues

CRS Report for Congress
Federal-Aid Highway Program:
“Donor-Donee” State Issues
Updated June 10, 2005
Robert S. Kirk
Specialist in Transportation
Resources, Science, and Industry Division

Congressional Research Service ˜ The Library of Congress

Federal-Aid Highway Program:
“Donor-Donee” State Issues
Few issues in the history of the Federal-Aid Highway Program have raised such
heated debate as the arguments over how closely the program’s payments to the
individual states should match the amount of federal highway taxes each state’s
highway users pay to the highway account of the Highway Trust Fund (HTF).
Referred to as the donor-donee state issue, it has re-emerged during the debate over
the reauthorization of federal surface transportation programs, TEA-21
(Transportation Equity Act for the 21st Century) (P.L. 105-178). During the 108th
Congress, conferees failed to reach an agreement on reauthorization (H.R. 3550).
Donor-Donee issues, however, are expected to be readdressed when reauthorization
legislation is reintroduced in the first session of the 109th Congress.
“Donor states” are states whose highway users are estimated to pay more to the
HTF than they receive. “Donee states” receive more than they pay. The basic donor
state argument is a relatively straightforward call for equity or fairness. Donor state
advocates generally contend that for too many years they have been subsidizing the
repair and improvement of donee state infrastructure, especially the older highway
infrastructure in the Northeast. Some of the donor state advocates argue that the
federal role should be reduced and that the Federal-Aid Highway Program should be
streamlined or eliminated and the Federal Highway Administration (FHWA) should
become primarily a conduit for block grants to the states.
Donee state advocates argue that fairness should not be separated from needs.
They assert that the age of their highway infrastructure, especially in the Northeast,
the high cost of working on heavily congested urban roads, and the limited financial
resources in large sparsely populated Western States justify their donee status. They
also argue that there are needs that are inherently federal rather than state and that a
national highway network cannot be based solely on state or regional boundaries.
A number of interest groups and State Departments of Transportation have
proposed that reauthorization should increase the minimum guarantee to 95% and
expand the guarantee to cover all Federal-Aid Highway Programs. This may be
difficult to achieve in a tight budget environment. The Minimum Guarantee
program is already the largest federal highway program.
The Federal Highway Administration’s donor-donee figures indicate that for
FY2001 all 50 states were donee states and for FY2002 49 states were donee states.
This increased concerns over the comparability of the state payment calculations and
the state receipt (apportionments plus allocations) calculations. For the donor-donee
state concept to be statistically valid the total state payments and overall receipts
should be equal. This does not mean that concerns over distribution equity are
unimportant, but that the ratios underpinning the debate may at times have more to
do with the gap between overall revenues and distributions than donor losses and
donee gains. Also, the use of non-current data may skew the donor-donee ratios and
lead to conclusions about donor or donee status that may be unwarranted. This report
will be updated as warranted by events.

In troduction ......................................................1
Background ......................................................2
Legislative History.................................................4
Surface Transportation Assistance Act of 1982 (STAA)................4
Surface Transportation and Uniform Relocation Assistance Act of
1987 (STURAA)..........................................5
Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA)......5
Equity Adjustment Provisions................................5st
Transportation Equity Act for the 21 Century (TEA-21)...............6
Regional Conflict Over Funding..............................6
Donor State Arguments.....................................7
Donee State Arguments.....................................7
Devolution ...............................................7
TEA-21 Equity Provision Changes............................8
Program Formula Changes...................................9
The Resolution of the TEA-21 Donor-Donee Debate..............9
Federal Highway User Taxes........................................10
Statistical Caveats................................................10
FY2001: The Year of the Vanishing Donor States...................11
The Minimum Guarantee and Total Program Size...................13
Reasons Why Contributions to the HTF Vary From Year to Year...........13
Federal Tax Rate Changes......................................13
Economic Conditions..........................................13
Fuel Tax Evasion.............................................14
Record Keeping..............................................14
Reasons Why Total Apportionments and Allocations Vary................15
Fair is Foul and Foul is Fair: The Elusive Resolution of the
Donor-Donee Issue...........................................15
Raising the Minimum Guarantee.................................15
Federal Highway Discretionary Programs and Federal Needs...........16
Appendix I: One State’s Experience..................................18
Appendix II (A): websites for Table FE-221 for FY1998-FY2003...........21
List of Figures
Figure 1. Total State Contributions to and Receipts from the HTF
FY1992-2003 ($ Millions)......................................12

($ Millions).................................................18
List of Tables
Table 1. Comparison of Federal Highway Trust Fund Highway Account Receipts
from Ohio and Federal-Aid Apportionments and Allocations from the Highway
Account to Ohio, Fiscal Years 1981 - 2003.........................20

Federal-Aid Highway Program:
“Donor-Donee” State Issues
Since the 1980s few Federal-Aid Highway Program issues have raised as much
heated debate as the persistent arguments over how closely program payments to the
individual states should match the amount of federal highway taxes each state pays1
into the highway account of the Highway Trust Fund (HTF). The issue is commonly
referred to as the “donor-donee” state issue. A “donor state” is usually defined as a
state whose highway users pay more in estimated federal highway tax revenue to the
HTF than that state’s Department of Transportation receives from the federal
government in Federal-Aid Highway funds. A “donee state” receives more federal-
aid highway funds than its highway users pay to the HTF. In general, donor states
would like to get a higher return on their taxes paid, while donee states oppose
having their funding shares reduced. On the surface, closing the donor-donee divide
would appear to simply require a mathematical adjustment to equalize the return on
taxes paid. Under the surface, however, the donor-donee divide is the result of a
complex interaction of highway program formulas, discretionary program spending,
equity adjustments, differing regional needs, national needs, the impact of the
business cycle on revenues and spending, as well as the overarching issue of
determining the appropriate federal role in funding federal-aid system highways.
The overall issue for Congress is how to structure and maintain a Federal-Aid
Highway Program that meets federal highway policy objectives. Secondarily, is the
question of whether the Federal-Aid Highway Program provides, or should provide,
as equitable as possible a return to the states on each tax dollar the states’ highway
users pay into the highway account of the HTF.
This report begins with a general background discussion as well as a legislative
history of the issue with emphasis on the donor-donee controversy during the two
most recent surface transportation reauthorization debates, the Intermodal Surface
Transportation Efficiency Act of 1991 (ISTEA) (P.L. 102-240) and the
Transportation Equity Act for the Twenty First Century (TEA-21) (P.L. 105-178;
P.L. 105-206) debates. It then sets forth a number of statistical issues that may skew
some conclusions about donor-donee status. Finally, the report examines some of the
issues that in the past have constrained efforts to increase donor state federal aid
distributions to bring them more in balance with state revenue contributions.
During the 109th Congress, both the House and the Senate passed surface
transportation reauthorization bills (H.R. 3, and H.R. 3, as amended in the Senate),
that included provisions designed to address some donor-donee issues, either by

1 Further references to the HTF in this report are to the highway account of the HTF.

changing or replacing the TEA-21 Minimum Guarantee program.2 As of this writing,
the bills are under consideration in the committee of conference. This report,
however, is not a legislative tracking document for the minimum guarantee/equity
provisions in these bills.3
There are a number of characteristics of the Federal-Aid Highway Program that
need to be kept in mind during a discussion of the donor-donee question. First, the
Federal-Aid Highway Program is really an umbrella term for all the highway
programs administered by the Federal Highway Administration (FHWA). Most of
these programs can be described as being either formula (apportioned) programs,
which constitute the vast majority of program funding, or the smaller discretionary
(allocated) programs. The formula programs apportion funds to the State
Departments of Transportation based on formulas set forth in legislation. The
discretionary programs are programs nominally under the control of the FHWA that
were designed to provide funds to projects chosen through competition with other
projects. In recent years, however, most of the discretionary program funding has
been earmarked by Congress.
The distinction between formula and discretionary programs becomes especially
significant in the process of attempting to make equity adjustments in the funding
levels among the states. For example, how can all discretionary programs be
constructed to guarantee a designated percent return to states on their payments to the
HTF and still remain discretionary? The programs were created to fulfill perceived
policy needs. The separate program budget accounts were authorized based at least
in part on the amounts of money each program needs to meet its program goals
(determined in part by the budget constraints of the time) rather than by basing the
distribution on estimates of the revenue paid by highway users in the individual
The definition of donor and donee states is controversial. In part, the use of the
terminology, donor and donee, itself leads to interpretation problems. Charges, often
in newspaper opinion columns, by state officials, or by construction interests, that a
state’s congressional delegation has failed to secure the state’s “fair share” if the state
receives less than a 100% return on its highway tax contributions, are common
during highway program reauthorization.
The “fair share” at the 100% return level is problematic for a number of reasons.
First if all states got 100%, there would not be enough funds left to administer the
programs. Second, some highway needs, such as roads on federal lands, border
crossing infrastructure, trade corridors, and interstate system maintenance, have

2 For more information on equity guarantee issues and options, see CRS Report RL32409,
Highway Program Equity Guarantee Issues.
3 For Legislative tracking see CRS Issue Brief IB10138, Surface Transportation:
Reauthorization of TEA-21, coordinated by John W. Fischer.

inherently federal aspects that would likely not be addressed if the Federal-Aid
Highway Programs were predicated on a 100% return to all states. Even advocates
of “devolution” of much of the Federal-Aid Highway Program to the states have
acknowledged some federal needs. Third, donor states themselves have in the past
recognized the need for some states to get an increased share. During the ISTEA
reauthorization debate, for example, donor states agreed that large sparsely
populated states and some small states (such as Rhode Island, Vermont, and
Delaware) should get increased shares. Fourth, many of the “donee” states with what
appear to be unusually high shares are states with small programs in relative dollar
terms, and bringing them down to 100% would not free up enough funds to
significantly increase the donor state share as a whole. Some argue that the minimum
guarantee percentage (currently 90.5%) could be a more accurate benchmark for “fair
Nearly all the debate over donor-donee issues is based on statistics drawn from
Table FE-221 in the annual FHWA publication, Highway Statistics. The use of this
table’s statistics as the basis of donor-donee arguments is problematic. This is
because the Minimum Guarantee is based on the most recent year data available for
contributions to the HTF (usually a two year lag) while distributions (apportionments
and allocations) are determined at the beginning of each fiscal year. This brings into
question the comparability of FE-221’s “payments into the fund” statistics and its
“apportionments and allocations from the fund” statistics that are used to determine
the share ratios. For example, the FY2003 table compares, on a dollar in-dollar out
basis, FY2003 contributions into the fund to FY2003 apportionments and allocations.
As will be discussed later, the TEA21 90.5% minimum guaranteed rate of return for
FY2003 is calculated based on FY2001 payments to the HTF. This means that in
years of rising highway tax collections, the two year lag in contribution statistics
pulls some states below the minimum guarantee level of 90.5%. This can give the
impression that the minimum guarantee is not working effectively, when it actually
is. The use of non-current data may skew the donor-donee ratios and lead to
conclusions about donor or donee status that may be unwarranted.
Under TEA21, this “most recent year data available” statistical dilemma on the
contributions side has been complicated further on the spending side by the Revenue
Aligned Budget Authority (RABA) distributions that are based on historical and
future estimates of revenues rather than current year actual revenues. This led to a
large gap between the estimated total contributions of the 50 states to the HTF and
the actual distributions (apportionments and allocations) from the HTF. For the
donor-donee state concept to be valid statistically the total estimated state payments
to the HTF should equal the total state receipts from the HTF.
Donor-donee issues have become a fundamental part of the policy debate over
federal highway funding over the last 20 years, with interest in the issue generally
surfacing in the context of the broader debate during the periodic reauthorization of
federal surface transportation programs. This legislative context is important because
it means that any “equity adjustment” provisions must fit with the overall
compromises that create a reauthorization bill that can pass both houses of Congress
and gain Executive Branch approval.

Legislative History
Although some would argue that the seeds of the donor-donee controversy were
sown with the enactment of the Federal-Aid Highway Act of 1956, Title II of which
established the Highway Trust Fund (HTF), a case can be made that it was the first
publication of Table FE-221 in the 1972 edition of the FHWA’s annual Highway
Statistics that fed concerns about the state “fair share” issue that persist to this day.
Table 221, “Comparison of Estimated State Payments into and Receipts from the
Highway Trust Fund, and Federal-Aid Apportionments,” published for each state, in
side-by-side format, presented not only the state payments to and receipts from the
HTF, but also the ratio of aggregate payments to aggregate receipts for 1957 through
June 30, 1973. The receipt of federal aid for each dollar paid to the highway trust
fund varied greatly from state to state. Alaska appeared to fare best and North
Carolina worst at $8.34 and $0.52, respectively. During the 1970s significant
construction was still being done on the Interstate Highway System, but the degree
of effort required varied significantly from state to state. This may have, in the minds
of some, provided a reasonable justification for the disparity among state returns on
each user tax dollar of revenue states paid into the HTF. By the early 1980’s,
however, the interstate system was nearing completion. At the same time, a general
perception that U.S. roads and bridges had deteriorated coincided with growing
support for increased spending on transportation infrastructure, in part, as an
economic stimulus measure.
Surface Transportation Assistance Act of 1982 (STAA)
STAA (P.L. 94-424) authorized a significant increase in funding for the Federal-
Aid Highway system for the years FY1983-FY1986 and included a provision
designed to mitigate the dissatisfaction of donor states by providing that each state
would receive a minimum allocation from the core FHWA programs.4 Specifically,
the bill ordered the FHWA to allocate among the states sufficient funds to assure that
each state’s total apportionments from the core highway and safety programs
(Interstate Highway Substitution, Primary, Secondary, Interstate, Urban, Bridge
Replacement and Rehabilitation, hazard elimination, and rail-highway crossings, and
section 203 of the Highway Safety Act of 1973) would not be less than 85% of the
percentage of estimated tax payments each state paid into the highway account of the
HTF. These “equity adjustment” allocations could be obligated to the core highway

4 STAA also established the Mass Transit Account of the HTF but did not make it subject
to the minimum guarantee. The donor-donee discussion is limited to the highway account
of the HTF and does not take into consideration federal mass transit funding which is also
paid for by federal fuel taxes but is deposited into a separate account. Although, typically,
donee states in the Northeast are more transit dependent, some highway donor states get
significant federal transit funding, while some donee states, especially the large “pass-
through” Western States get relatively little.

Surface Transportation and Uniform Relocation Assistance
Act of 1987 (STURAA)
STURAA (P.L. 100-17) authorized the Federal-Aid Highway Program for
FY1987-1991, retaining the 85% minimum allocation, but altering the basis of its
calculation. The act revised the calculation to include the allocated (sometimes
referred to as discretionary) programs, with the exception of federal lands programs
and safety programs. For FY1987 and FY1988 emergency relief funds and interstate
construction discretionary funds were not included in the calculation. The act made
permanent the minimum allocation provision established by STAA.
With the exception of the changes in the treatment of the minimum guarantees,
the formulas for allocation of funds under STAA and STURAA remained the same.
Minor changes were made in the criteria for awarding discretionary program grants.
Emergency Relief and Federal Lands Highways grants continued to be distributed on
a project-by-project and needs basis, respectively.
Intermodal Surface Transportation Efficiency Act of 1991
ISTEA (P.L. 102-240) reauthorized surface transportation programs, including
Federal-Aid Highway Programs, for FY1992-FY1997, making major changes in the
overall program structure, program formulas, minimum allocation, and other
provisions that could impact the state donor-donee ratios. To a great extent, the
changes were an outgrowth of the fact that the remaining unfinished portions of the
interstate system would be completed under ISTEA. The act also enunciated a
broader vision of the mission of federal highway programs to include air quality,
alternative transportation, and historic preservation. ISTEA retained the three
formula programs that provided funding for the Interstate system (Interstate
Construction, Interstate Maintenance, and Interstate Highway Substitution) as well
as the Bridge Replacement and Rehabilitation Program. The other formula programs,
such as, the Primary System, Secondary System, Urban System, and Urban
Transportation Planning, were replaced by the National Highway System Program,
the Surface Transportation Program, and the Congestion Mitigation and Air Quality
Program. The distribution criteria for projects under the discretionary programs
remained the same except that the Interstate Construction Program (renamed the
Interstate Discretionary Program) was changed to be at the discretion of the U.S.
Department of Transportation (USDOT) and the Interstate 4R program funds were
now a set-aside within the new National Highway System Program.
Equity Adjustment Provisions. ISTEA included five provisions, with
separate funding, designed to assure a more equitable distribution of federal funds to
the states.
The 90% Guarantees. The act both raised the minimum allocation to 90%
of estimated state contributions to the highway account of the HTF (although
narrowing its calculation to the core formula programs, scenic byways, safety belt
and motorcycle safety grants). The act also included a new minimum payments
guarantee that assured that each state’s apportionments (for the core formula

programs) for the fiscal year and allocations (to the discretionary programs) from the
previous year would be at least 90% of its estimated state contributions (i.e.,
calculated from all programs except special projects).
Donor State Bonus. For each fiscal year, donor states were identified by
comparing projected contributions to the HTF with the apportionments to be received
that year by each state. Under the donor state bonus, starting with the state with the
lowest return, each state was brought up to the level of the state with the next highest
level of return. This was repeated successively for each state until the ISTEA
authorized program amount was exhausted.
Hold Harmless. This provision set a specific percentage that each state was
to receive from the core formula highway programs plus Federal Lands Highway
Programs, minimum allocation, donor state bonus, and Interstate Reimbursement.
Each state received an addition to its regular apportionments to raise its total to the
set percentage.
Reimbursement for Interstate Segments. ISTEA authorized $2 billion
for FY1996 and FY1997 to reimburse each state for the costs to them of building
segments of the interstate system without federal assistance prior to or during the
early days of the Interstate Construction Program.
Despite these provisions significant gaps remained among states on their share
return on contributions to the HTF. As reauthorization of ISTEA approached,
dissatisfaction with the effectiveness of the equity provisions led to challenges to the
ISTEA program paradigm.
Transportation Equity Act for the 21st Century (TEA-21)
The reauthorization debate that preceded passage of TEA-21 (P.L. 105-178)
included a wide range of views on the donor-donee state issue and is worth reviewing
because all the major underlying arguments that had over time emerged, reemerged
during the TEA-21 debate. Significant characteristics of the debate included a
greater, primarily regional role and virtually no role for party affiliation. Also in play
were different philosophies of the appropriate role of the federal government vis-a-
vis the states, differing views of whether the completion of the Interstate Highway
system should trigger a reduction in federal involvement in highway construction;
how national highway needs criteria can fit a return-on-the-tax-dollar view, and the
influence of a large increase in gas tax revenue to the HTF on program structure.
Regional Conflict Over Funding. Under ISTEA, Southern and Mid-
Western States made up most donor states while Northeastern, Pacific Rim, and large
sparsely populated Western States made up most of the donee states. In general,
donee states were satisfied with the distribution under ISTEA and supported the
“ISTEA works” legislation that, in general, adhered to the ISTEA funding formulas.
Most of the donor states joined “STEP-21,” a coalition whose centerpiece proposal
was a guarantee that each state receive at least a 95 % return on its estimated
contribution to the highway account of the HTF. The dominance of regional
differences over party affiliation was reflected on the Senate Committee on
Environment and Public Works, where the Republican committee leadership

supported the donee friendly “ISTEA works” bill while a Republican colleague,
sponsored the Streamlined Transportation Efficiency Program for the 21st Century
(STEP 21) which included the 95 cents on the dollar guarantee, as well as program
formula changes supported by donor states.
Donor State Arguments. The basic donor argument is a relatively
straightforward call for equity or fairness. Donor state advocates generally contend
that they have been subsidizing the repair and improvement of donee state
infrastructure, especially the older highway infrastructure in the Northeast. The
Southern donor states have been fast-growth areas relative to many of the donee
states and argue that their needs are just as great or greater. A secondary argument
for some of these states is that they are generally more dependent on roads and do not
benefit from federal transit spending to the degree that some donee states, in
particular New York, do. Finally, some of the donor state advocates argue that with
the completion of the Interstate Highway System the rationale for the donor-donee
disparity in federal highway funding is so weakened that the Federal-Aid Highway
Programs could be streamlined or eliminated and the FHWA should be little more
than a conduit for block grants to the states.
Donee State Arguments. Donee state advocates generally argue that
fairness should not be separated from needs. Donee states argue that their position
as donees is justifiable because of the age of their infrastructure, especially in the
Northeast, the high cost of working on already heavily congested urban roads, and
the limited financial resources in large sparsely populated Western States. Donee
state advocates have also argued that when all federal programs are considered, not
just the Federal-Aid Highway Program, Northeastern states are often donors while
southern states are often donee states. Donee state supporters also argued that
Southern and Mid-Western states spend less of their state and locally derived
resources on highways than the donee states, and chide the donor states for pleading
for federal funds when they are not willing to ante up their own resources. Finally,
donee states argue that it is unreasonable to expect FHWA to become little more than
a tax collector for the states. They argue that there are needs that are federal rather
than state and that a national highway network cannot be based on state or regional
Devolution. What most observers considered a more radical approach was the
Transportation Empowerment Act, sponsored by Senator Connie Mack of Florida
and Representative John Kasich of Ohio. This bill would have devolved much of the
federal highway program role to the states. Only a program for maintaining the
Interstate System and federal lands highways would have remained federal. A four
year phase out of 12 cents of the federal gas tax would have corresponded with the
declining federal role. States would have had the option of replacing the declining
federal taxes with gas tax increases of their own. States would then have had the
freedom to spend, or not spend, on their own roads as they saw fit. Although this
proposal garnered some support from advocates of a reduced federal role in
government, it did not obtain broad support from many Governors, state legislatures,
or State Departments of Transportation, many of whom were wary of the political
implications of pushing large replacement gas tax increases through their state
legislatures, and at the same time keeping these funds programmed for highways.

TEA-21 Equity Provision Changes. The equity changes that followed the
debate and were included in TEA-21 were more limited than most would have
expected early in the reauthorization debate. The main reason for this was the large
increase (roughly 40%) in overall funding levels. Still there were equity provisions5
that were included in the hope that they would narrow the donor-donee divide.
Minimum Guarantee. The TEA-21 minimum guarantee has three
Guaranteed Base Share. TEA-21 guarantees each state a percentage share
of the total program, defined as all the apportioned programs: Interstate Maintenance
Program(IM), National Highway System Program (NHS), Surface Transportation
Program (STP), Highway Bridge Replacement and Rehabilitation Program
(HBRRP), Congestion Mitigation and Air Quality Program (CMAQ), Metropolitan
Planning, Recreational Trails Program, Appalachian Development Highway System
Program and Minimum Guarantee, as well as High Priority Projects.
Minimum 90.5% Share on Contributions. Each state is guaranteed at least
90.5% return (up just 0.5% over ISTEA) on its share of tax contributions to the
highway account of the HTF (based on the most recent year for which the data are
available — generally from two fiscal years before). Using Ohio as an example, of
total FY2001 highway account contributions, Ohio’s percentage share contributions
amounted to 3.7578%. Ohio is guaranteed 90.5% of its share of estimated FY2001
contributions and is thus guaranteed a minimum share of 3.4008% of the FY2003
apportionments (i.e., the core formula programs), plus High Priority Projects and the
Minimum Guarantee itself. If the above base share is less than a 90.5% return to a
state then the share is adjusted upward until the 90.5% share is reached. The money
to raise shares to 90.5% is provided by “squeezing” down the percentages (but not
the total amounts) of those states that are above the minimum.
Minimum State Payment. Each state is guaranteed that as part of the
minimum guarantee it will receive at least $1 million in Minimum Guarantee funds.
It is important to keep in mind that the TEA-21 Minimum Guarantee was a
compromise provision. It is constructed in such a way as to give money to all states
in the process of bringing the donor states up to the 90.5% minimum guarantee.6
Each state gets the $1 million minimum. Then, the lowest percent share of any state
or the District of Columbia (generally the District) is used to extrapolate the total
program funding (as defined under Minimum Guarantee) needed for the District to
retain its total program percentage. For example, using FY2003, because the
District’s program level percent share of 0.3860% is lower than the District’s
percentage of total apportionments (roughly 0.5%), high priority projects, and $1
million guarantee, and because no money can be taken back, the only way to achieve
the District’s 0.3860 % was to raise the national total. To achieve that percentage for
the District, a total FY2003 program size of $27.76 billion was needed. The total
Minimum Guarantee program funding needed to achieve this total was over $6

5 P.L. 105-178, Sec. 1104. Also 23 U.S.C. Sec. 105.
6 TEA-21 authorizes such sums as may be necessary for FY1998-FY2003 for MG.

billion. Ironically, the degree of the District’s donor status meant more money for
all states (in absolute, not relative terms).
Minimum Guarantee Distribution. Each year, the first $2.8 billion of
Minimum Guarantee funds are administered as STP funds (see STP discussion
below) except that set-asides for Transportation Enhancements, Safety Construction,
and certain population-based sub-state allocations do not benefit from this
distribution. Any Minimum Guarantee funds above $2.8 million are distributed to
the five core programs: STP, Interstate Maintenance (IM); Highway Bridge
Replacement and Rehabilitation Program (HBRRP); National Highway System
(NHS); Congestion Mitigation and Air Quality Improvement (CMAQ). The
distributions to the states are based on the ratio of each core program’s7
apportionment to the total apportionment of all five programs for each state.
Program Formula Changes. TEA-21 also included formula changes
that were perceived as benefitting donor states.8
Interstate Maintenance Program. TEA-21 reduced the weight given each
state’s share of total Interstate Highway System lane miles and total state share of
Interstate System vehicle miles traveled to 1/3 each and created a third weighed
category that provided the final 1/3 be distributed based on each state’s percent share
of annual contributions to the HTF attributable to commercial vehicles. This final
weighted third was expected to benefit donor states.
Surface Transportation Program. STP’s apportionment formula under TEA-
21 is weighted 35% to estimated state share of tax payments paid into the Highway
Account of the HTF. This also was expected to benefit donor states. State share of
total lane miles of Federal-aid highways (25%) and share of total vehicle miles
traveled on Federal-aid highways (40%) were the other weighted attributes in the
STP apportionment formula.
National Highway System Program. TEA-21’s NHS apportionment formula
is weighted at 30% of a state’s share of diesel fuel used on highways. Some
observers expected that this would also benefit donor states.
The Resolution of the TEA-21 Donor-Donee Debate. In the end, what
many observers had predicted would be a major battle between donor and donee9
states was resolved relatively amicably. This occurred despite the donor states only
being able to achieve a 0.5% increase in the minimum guarantee percentage and
formula changes which some predicted would have little impact on donor state
returns on the tax revenues these states payed to the highway account of the HTF.
Some even argued that donor states would have been better off if TEA-21 had
retained the ISTEA formulas. In the case of TEA-21 what alleviated the concerns of

7 23 U.S.C. 105 (c) (1).
8 P.L. 105-178 Sec. 1103. Also 23 U.S.C. 104.
9 See Once and Future ISTEA, by Geoff Earle, Governing Magazine, Feb. 1998. STEP-21
Coalition Claims Victory, National Journal: Congress Daily, Oct. 3, 1997.

the STEP-21 and other donor state advocates was the amount of money available
during TEA-21’s lifetime. By shifting, in 1997, revenues generated by the 4.3 cent
deficit reduction gas tax to the HTF, Congress was able to provide for large increases
in highway funding for all states. The extra money made the donor-donee debate less
urgent to the donor states. As the TEA-21 authorization nears its expiration
(FY2003), however, the donor-donee state issue has resurfaced.
Federal Highway User Taxes
The Highway Account of the HTF is supported by revenue from a combination
of a variety of fuel taxes as well as taxes on heavy tires, truck and trailer taxes, and
a heavy vehicle use tax. Revenues from the fuel taxes are also distributed to the
Mass Transit Account and the Leaking Underground Storage Tank Trust Fund. Part
of the tax on gasohol is paid to the general fund of the Treasury. All tire, truck and
trailer, and heavy vehicle use taxes go to the Highway Account.
Because the federal taxes on fuel are collected at the first point of distribution
(at the terminal “rack”) rather than at the retail level, most of the revenue is collected
from a small number of corporations located in a relatively small number of states.
To determine how much of the revenue should be credited to highway use in each
state the FHWA has to make estimates based on state fuel use and fuel tax data.
Because tax treatment of fuel sales varies from state to state and often from federal
tax treatment as well, this is a complex process. For example, the fees on tires, heavy
vehicle use, heavy truck and trailers sales, are attributed to states based on states’
special fuels usage. Although the basic methodology is considered sound, the
estimates are not an exact replication of sales in each state.10
Statistical Caveats
In most years, the revenues from the taxes that support the HTF have increased.
However, a combination of the impact of September 11, 2001 on travel and the
recession has, for the moment, caused a leveling off of revenues. The use of non-
current data (i.e., revenue estimates from two years prior) may skew the state donor-
donee ratios and lead to conclusions about donor or donee status that are
unwarranted. This and fluctuations of total annual payments into the HTF and total
annual apportionments and allocations from the HTF mean that the apportionment
and allocation to tax payments ratio for the states as displayed in Highway Statistics
Table FE-221 will sometimes show a final share for some states below 90.5%. This
does not always indicate that the minimum guarantee has been unfulfilled.

10 For a detailed discussion of the estimation and attribution process see, Attribution and
Apportionment of Federal Highway Tax Revenues: Process Refinements, by Center for
Transportation Analysis. Washington, Federal Highway Administration. 2002. 36 p. Also
includes FHWA’s time-line for data improvements. See also the Federation of Tax
Administrators Motor Fuel Tax Section, [http://www.taxadmin.org/fta/mf/rate.ssi].

It is also important to keep in mind that Table FE-221 provides same year
dollar-for-dollar comparisons of payments to the HTF and all apportionments and
allocations to the states. The 90.5% minimum guarantee, however, guarantees a
share of apportioned funds within the “scope” of the minimum guarantee program
only (i.e. the allocated (discretionary) programs funding is not counted). This meant
that under TEA21 the minimum guarantee only covered about 94% of total highway
program spending (i.e. the guarantee was, in effect, a 90.5% guarantee of 94% of the
total Federal-Aid Highway Program).
FY2001: The Year of the Vanishing Donor States
The statistical problems with the comparative tables relied upon to identify
which states are donors and which are donees were brought to prominence by the
release of the Highway Statistics 2001 version of Table FE-221. According to the
table, all 50 states and the District of Columbia were donees during FY2001. This
should be statistically impossible. The assumption underlying the donor-donee
debate is that contributions (i.e. state payments) and state receipts (i.e.,
apportionments and allocations distributed to the states) for each year are roughly
similar. Because revenues for FY2001 were lower than expected while total
distributions, including Revenue Aligned Budget Authority calculations, were several
billion dollars higher, all states’ ratios were pulled up above 1.0. This pattern was
nearly replicated in FY2002. For FY2002 49 states had ratios above 1.0 and one
state, California, had 0.99. This does not necessarily mean that concerns over
distribution equity are unfounded; just the opposite may be the case. Rather, the
statistical ratios underpinning the debate may have more to do with the gap between
overall revenues and payments than a tradeoff between donor losses and donee gains.
Preliminary data for FY2003 indicate that 17 states had a return under 1.0.
The gap between the estimated total state payments to the HTF and total actual
apportionments and allocations which occurred in FY2001 was not the first such time
a statistical problem has occurred. It was, however, the only year, in the tables for
the most recent ten years, that all 50 states and the District of Columbia had a ratio
over 1.0 (49 states were donees in FY2002). Figure 1 shows the changes from year
to year of total state contributions to the HTF and total receipts (apportionments and
allocations) from the fund. What is important is that they differ virtually every year.
This brings into question the use of table FE-221 ratios, as currently computed, as a
means of determining donor-donee status. In FY1994, only one state ratio fell below
1.0. It was a year somewhat similar to FY2001 in that revenues fell while
apportionments and allocations from the HTF remained high. In FY2002
contributions increased slightly while receipts from the HTF fell slightly, but the gap
between the two continued to be large enough to keep 49 states in the donee category.
On the other hand, the two years with the largest number of donor states, FY1996 (32
donor states) and FY1998 (35 donor states) were years when contributions exceeded
apportionments and allocations by over $4 billion.

FHWA recently released a modified table, FE-221B (The table is available at
[http://www.fhwa.dot.gov/policy/ohim/hs02/xls/fe221br.xls], which sets forth and
consolidates state contributions and receipts for all six years of TEA-21 and provides
a cumulative ratio for FY1998 through FY2003 (the cumulative ratio for all states
during the life of TEA21 was 1.06).11 Over the six year period, 33 states plus the
District of Columbia have received more than they payed to the HTF. Of the 17
states whose payments exceeded their receipts, eleven fell below 0.95, three fell
below 0.905, and no states fell below 0.90. Although this table, for purposes of the
reauthorization debate, is a significant improvement over the yearly tables, it does not
eliminate the statistical problems created by comparing two year old and current data
or the gaps between overall contributions versus overall receipts.
Figure 1. Total State Contributions to and Receipts from the
FY1992-2003 ($ Millions)
5,00 0
1992 1 993 1994 199 5 1996 1997 1998 1999 2 000 2001 200 2 2003
ContributionsReceiptsSource: FHWA
Fixing this problem could be difficult. Delaying the apportionment and
allocation data until the state shares are calculated (i.e., apportionments and
allocations would also be based on data from two fiscal years earlier) would almost
certainly be opposed by many states. One possible change that might narrow the
fluctuations of the differences between estimated contributions to the HTF and
receipts, would be to add a revenue adjustment factor to bring the contribution

11 Figures for FY2003 are preliminary and may be subject to change.

estimates closer to current year revenue levels. For example, national fuel tax receipt
data totals are available much earlier from the Treasury Department than the state
data computed by FHWA. Using this known total to create a weighted adjustment
factor could adjust FHWA calculated state contribution shares to reflect the more
current known totals. Although this would be adding an estimated adjustment factor
on to other estimated data (i.e., earlier year state share totals), it would probably be
more representative of the same year data needed to make more accurate donor-donee
ratios. 12
The Minimum Guarantee and Total Program Size
As mentioned in the earlier discussion of TEA-21, the minimum guarantee
determines the total highway program size. The method of calculating the total
program size necessary to provide the final adjusted state shares can lead to
counterintuitive results. For example, in some situations increased tax revenues
could inadvertently reduce the size of the minimum guarantee apportionment
necessary to provide the state shares required and thereby reduce the total program
size. Only FHWA, however, has the expertise and data bases to determine the
outcome of any proposed tax increases or minimum guarantee program changes.
Reasons Why Contributions to the HTF
Vary From Year to Year
There can be significant fluctuations in the total tax revenue a state is credited
for paying into the HTF. There are a number of reasons, individually or in
combination, that have led to increases or decreases in the revenues that states pay
to the HTF from year to year.
Federal Tax Rate Changes
The federal tax revenues into the HTF on a gallon of gasoline and diesel fuel
were raised by tax changes in 1983 (5 cents), 1990 (2.5 cents), 1995 (2.5 cents
formerly directed to the general fund for deficit reduction), and 1997 (4.3 cents
formerly directed to the general fund for deficit reduction). A tax on gasohol was
first imposed in 1983 and has increased over the ensuing years to a range of 7.64
cents, 8.859 cents, or 9.919 cents per gallon, distributed to the highway account of
the HTF based on the percent of alcohol used in the blend (another 2.5 cents is
distributed to the general fund).
Economic Conditions
The revenue stream generated by all the federal highway taxes grows or
contracts with the growth or contraction of the economy. Economic slowdowns in
the early 1980s, early 1990s, and recent quarters of low or negative growth have

12 This would not deal with the year shifting of budget authority that can occur under
RABA’s look forward/look back estimates.

undoubtedly had some impact on the revenue stream to the HTF as did the boom
years in-between. As the economy began to slow down in 2000, truck vehicle sales
dropped dramatically. At the same time sales of gasohol, which is taxed at a lower
rate than gasoline (also, 2.5 cents per gallon of the gasohol tax goes to the general
fund for deficit reduction) were increasing somewhat as a substitute for the
controversial additive MTBE. This has had an impact on HTF revenue beginning in
FY2001. Some of the impact of business cycles is difficult to quantify because of the
timing of tax increases in the 1980s and 1990s which pushed up revenues. The
recession of 2001 had a major impact on the revenues paid to the HTF. Nearly $3.5
billion less revenue was paid to the HTF in FY2001. At the same time, total
apportionments and allocations to the states increased over $4.6 billion (reflecting the
FY2001 revenue aligned budget authority increase). In combination this led to a
situation where all 50 states received more from the HTF than they paid in. For
FY2001 all 50 states were donee states. For FY2002, although the gap between
contributions from and receipts to the states contracted somewhat, 49 states and the
District of Columbia remained donee states.13 Eventually, however, when economic
growth increases, total payments from the states will rise relative to apportionments
and allocations. As the contribution-receipt gap narrows the number of states in the
donor category can be expected to increase.
Fuel Tax Evasion
Changes in enforcement of fuel tax evasion can have an impact on the level of
revenue collected. According to FHWA the farther down the distribution chain that
gas taxes are collected the greater the problem of gas tax evasion.14 This has caused
some states to move their collection up to the first level of distribution (i.e. to the
terminal “rack” as is done by the U.S. Treasury). When such a change occurs it can
cause an increase in revenues credited to the state making the change. The wholesale
level is less prone to tax evasion than the retail level, but is more prone to tax evasion
than the terminal “rack.”
Record Keeping
According to FHWA, in some states the quality of record keeping can vary from
one reporting period to another. For instance, delays in reporting by the state can
mean that one reporting period can lead to a low estimate in one year and a high
estimate in the next. States that collect their data at the retail level may be more
vulnerable to this kind of record keeping problems.
All of the elements discussed above can affect the revenue estimates credited
to a state. All of the elements may in any particular year, for any particular state,

13 Over the life of TEA21, apportionments and allocations exceeded payment to the HTF by
$9.75 billion (according to FE-221B, revised).
14 U.S. Senate. Committee on Finance. Schemes, Scams and Cons, Part IV: Fuel Tax Fraud.
Available at [http://finance.senate.gov/sitepages/hearing071702.htm] Hearing held July 17,
2002. See also Federation of Tax Administrators. Agencies Administering Fuel Excise
Taxes, State Motor Fuel Excise Tax Rates, State Tax Rates On Carriers, Points of Taxation.
Available at [http://www.taxadmin.org/fta/mf/rate.ssi]

interact with each other. Also, it is important to understand that changes in one state
can impact the share of other states.15
Reasons Why Total Apportionments and
Allocations Vary
For the most part a state’s total level of apportionments and allocations is
determined by the total amount of federal funding available, the structure of the
“core” apportioned programs and their distribution formulas, the funding a state gets
from high priority projects, the impact of the minimum guarantee distribution
(determined by the state revenue estimates, base share, and 90.5% guarantee), and the
amount of allocated (discretionary) program funds that a state successfully competes
for or obtains as a result of a congressional earmark. As mentioned earlier, the
RABA adjustments can also have a major impact on apportionments and allocations.
Fair is Foul and Foul is Fair:
The Elusive Resolution of the Donor-Donee Issue
The persistence of the donor-donee debate as part of the reauthorization of
Federal-Aid Highway Program is a reflection of the differing views and expressed
needs of the many stakeholders in federal highway spending policy and the genuine
difficulty in addressing these differences. Although the basic end-game is who gets
the money, the wide differences over what constitutes equitable distribution or what
degree of federal involvement is bad or good for the nation as a whole or the states
in particular has, to date, consistently led to compromise reauthorization bills. Donor
state coalitions as a result, have faced and continue to face both political and practical
barriers to raising the donor state shares. For more information on equity guarantee
issues and options, see CRS Report RL32409, Highway Program Equity Guarantee
Raising the Minimum Guarantee
Since STAA-1982 set the MG at 85% it has been raised twice: to 90% under
ISTEA and to 90.5% under TEA-21. However the closer the MG approaches 100%16
the more difficult increasing the MG becomes. Under TEA-21, the MG includes
a base share percentage for each state (similar to the “hold harmless” percentages
under ISTEA). To achieve, over the life of a six year reauthorization, a minimum
guarantee of 95% as has been proposed, unless the base percentages of the donee
states were reduced, could require a much higher total program level to allow for the

15 Attribution and Apportionment of Federal Highway Tax Revenues: Process Refinements,
by Center for Transportation Analysis. Washington, Federal Highway Administration.

2002. Also discussion with FHWA official September 18, 2002.

16 As described earlier, the structure of the minimum guarantee varied in STAA, ISTEA, and
TEA-21, as did the range of programs covered by the guarantees.

MG distribution. Donee states will almost certainly resist any attempt to eliminate
or significantly reduce their base shares. Ironically, assuming the money were
available, donor states might actually get more money in absolute terms by leaving
the base shares as they are, and accept, as they did in TEA-21, the benefits of a larger
MG apportionment.
A major change such as raising the 90.5% share to 95% would probably require
that legislators start with that percentage and work back through all the Federal-aid
programs goals and formulas to make them conform to the new guarantee. Even so,
achieving the 95% level, on a dollar-in — dollar-out basis, could be difficult. The
1.5% administrative takedown, the 1% for Metropolitan Planning Organizations, and
the roughly 2% or more that generally goes to the Federal Lands Highways Program
(the program that least lends itself to “equitable” distribution across all 50 states)
leaves any 95% equity mechanism with little room to maneuver.17 Some propose
bringing these programs and activities under the minimum guarantee umbrella as
well. This, however, exacerbates the difficulties of developing a statistical and
administrative paradigm that could successfully distribute this combination of
discretionary program and administrative funds among the states and still fulfill their
statutory program purposes. In entering this debate states will need to decide if their
goal is to increase their states’ total federal funding or closing the donor-donee gap.
Either expanding the minimum guarantee to include the allocated (discretionary)
programs or establishing a second minimum guarantee to cover these programs has
been proposed by some states that have traditionally been donor states. As
mentioned earlier, the impact of these changes on either the total program level or on
individual state funding is difficult to predict. Only FHWA has the expertise and
data bases to determine the impact of these proposals.
Another strategy donor states could attempt would be to focus on raising the
base percentages in favor of the donor states coupled with either modest or no change
in the 90.5% minimum guarantee. Even with increased availability of funding, the
likelihood of getting enough donee states to accept smaller shares and support such
a program change would be low.
Federal Highway Discretionary Programs and Federal Needs
Another issue with raising the minimum guarantee is how to fund the
discretionary programs. Because the minimum guarantee distributions are
apportioned to the core formula programs, the larger the minimum guarantee, the less
revenue is available to fund discretionary programs such as Federal Lands Highway
Programs and the corridors and borders programs. Over the last few years the
discretionary program funding has been largely earmarked during the annual U.S.
Department of Transportation appropriations process. These programs are very
popular as sources of earmarks which are outside the control of the State
Departments of Transportation. Eliminating or substantially reducing these programs
to allow for a higher minimum guarantee percentage could therefore be difficult for

17 This assumes that the scope of programs under the MG continues to cover most programs.

those who favor the availability of discretionary programs for congressional
A related issue is the view that certain program goals are inherently federal.
Generally included are federal support for border crossing infrastructure, trade
corridors, and roads that cross or serve federal lands. Even if the federally
administered discretionary programs could be restricted to only those programs that
serve clearly federal needs, there would be limits to how far the minimum guarantee
could be raised. In addition, should these “federal needs” programs be eliminated,
significantly reduced, or turned over to the states, the reduced federal role this
implies could be viewed as strengthening the argument for the devolution of the
Federal-Aid Highway Programs and the taxes that support them to the states. As
mentioned earlier, most states are wary of raising state taxes to replace a reduction
in taxes at the federal level.

Appendix I: One State’s Experience
The following example uses Ohio, to examine a donor-donee state experience
over the last twenty years for which data are available. Ohio’s return on its federal
highway taxes paid to the highway account of the HTF are set forth. Possible reasons
for the changes in Ohio’s percentage return are discussed. Only FHWA has the
databases and expertise to conduct a detailed year-by-year evaluation of changes in
Ohio’s percent return on taxes paid. In addition, only the State of Ohio has the
information to explain year by year changes in the state tax revenues that are the basis
of the FHWA estimates of Ohio’s federal highway taxes paid into the Highway
Account of the HTF. Consequently, this discussion will focus in a general sense, on
reasons for changes in the ratio.
Figure 2. Ohio Contributions to and Receipts from the HTF
($ Millions)
1, 20 0
1, 00 0
80 0
60 0
40 0
20 0
81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 0 1 2 3
ContributionsReceiptsSource: FHWA
Figure 2 displays Ohio’s payments (estimated Ohio tax payments to the HTF)
and receipts (total federal apportionments and allocations to Ohio) for fiscal years
1981 to 2003. Overall trends coincide roughly with the authorization cycles. Under
STAA (FY1983-FY1986) both Ohio’s payments and receipts trended upward and
Ohio’s average return ratio was 1.028. Ohio was a net donee during STAA. Under
STURAA (FY1987 to FY1991) Ohio was a donor state all five years with an average
return ratio of 0.86. Increases in Ohio’s Federal-Aid Highway funding were modest
under STURAA. Under ISTEA (FY1992-FY1997), Ohio was a donee state in
FY1993 and FY1994 and a donor state during the other four years averaging a 0.97
return ratio over the life of the authorization. By the last year of ISTEA, Ohio’s

estimated taxes paid to the HTF had grown 42% over the last year of STURAA.
Allocations and apportionments distributed to Ohio had grown 38%. During the first
three years of TEA-21, Ohio has been a donor state, averaging a 0.85 return ratio.
The growth trend during the first three years under TEA-21 has been significant with
Ohio taxes paid to the HTF growing 28% and allocations and apportionments to Ohio
growing 27% from the level of the last year of ISTEA.18 In FY2001 Ohio’s estimated
contributions to the HTF fell by almost13% from the FY2000 level. Apportionments
and allocations, however, increased slightly. Together these changes made Ohio a
donee state for the year. In FY2002 both payments and apportionments and
allocations increased somewhat and Ohio remained a donee state. According to
preliminary data for FY2003, Ohio again became a donor state. Its rate of return
dropped to 0.90.
According to FHWA the quality of the estimates of highway user tax revenues
paid by users in each state is poorer the farther back in time the estimates go. With
the increased importance of the estimates under ISTEA and especially under TEA-21
accuracy of the estimates has improved. However, as previously discussed, because
federal fuel taxes are imposed at the point of distribution, rather than at the point of
sale, the estimates of federal revenue derived from fuel use in each state is
extrapolated from data on state fuel taxes.
Table 1, below, sets forth, for the fiscal years 1981 to 2003, the annual
estimates of Ohio’s payments into the highway account of the HTF, the total federal-
aid highway apportionments and allocations to Ohio, and the revenue return ratio on
each dollar paid by Ohio users. Also, as mentioned earlier, designating a state as a
donor or donee based on whether a state’s ratio is below or above 1.0 is
controversial. When the minimum guarantee was calculated the estimates of Ohio’s
payments to the highway account of the HTF, as discussed, were based on data from
two fiscal years earlier. The use of non-current data may skew the ratios and lead to
conclusions about donor-donee status that may be unwarranted.
As is shown by both Figure 2 and Table 1, Ohio has had a ratio of
apportionments and allocations to tax payments to the HTF above 1.0 (been a donee
state) for six of the last twenty-one years (FY1983, FY1985, FY1993, FY1994,
FY2001, and FY2002). The rest of the years Ohio’s return ratio has been under 1.0
(been a donor state).

18 1998 while nominally the first year of TEA-21 is viewed by some as an extra year of

Table 1. Comparison of Federal Highway Trust Fund Highway
Account Receipts from Ohio and Federal-Aid Apportionments
and Allocations from the Highway Account to Ohio,
Fiscal Years 1981 - 2003
Fiscal YearPayments fromApportionmentsRatio of Ohio
Ohio into theand AllocationsApportionments
HTF ($ 000)from the HTF toand Allocations to
Ohio ($ 000)Payments
1982 308,116 223,082 0.72
1983 354,523 425,407 1.20
1984 462,146 395,541 0.86
1985 522,923 579,557 1.11
1986 536,533 505,152 0.94
1987 489,938 441,646 0.90
1988 531,419 460,873 0.87
1989 587,133 472,436 0.80
1990 533,373 505,593 0.95
1991 583,961 456,358 0.78
1992 626,031 599,016 0.96
1993 622,462 677,122 1.09
1994 582,104 691,176 1.19
1995 754,572 708,641 0.94
1996 834,049 605,926 0.73
1997 830,660 731,877 0.88
1998 1,072,245 799,734 0.75
1999 1,065,614 1,024,515 0.96
2000 1,158,013 1,015,735 0.88
2001 1,011,436 1,075,276 1.06
2002 1,056,707 1,111,280 1.05
2003 1,097,194 983,401 0.90
Source: FHWA. Highway Statistics [annual], 1982-2002, Tables FE-221 and FE221B (revised).

Appendix II (A): websites for Table FE-221 for
FY1998-FY2003 Cumulative
[ http://www.fhwa.dot.gov/policy/ ohim/hs03/pdf/fe221b.pdf]
[ http://www.fhwa.dot.gov/policy/ ohim/hs03/pdf/fe221.pdf]
[ http://www.fhwa.dot.gov/policy/ ohim/hs02/pdf/fe221.pdf]
[ h ttp://www.fhwa.dot.gov/ohim/hs01/pdf/fe221.pdf]
[ h ttp://www.fhwa.dot.gov/ohim/hs00/pdf/fe221.pdf]
[ h ttp://www.fhwa.dot.gov/ohim/hs99/tables/fe221.pdf]
[ h ttp://www.fhwa.dot.gov/ohim/hs98/tables/fe221.pdf]