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How ITD is funded

In Fiscal Year 2000, the transportation department spent $375.1 million to bolster the state’s transportation system. Funding is driven by transportation needs and based upon projected federal and state revenues appropriated by the Idaho Legislature. Funds totaling $368.6 million were used through the State Highway Account in FY 2000 to construct and maintain the state highway system, support motor vehicle operations, planning, and other transportation department functions. An additional $1.1 million was used for transportation construction projects from the Restricted Disaster Fund. Other federal and state funds totaling $5.4 million were used to support aeronautics, highway safety, and public transportation.

State funding

In Fiscal Year 2000, the transportation department used or administered $204.5 million in state funds. Most of these funds, $203.2 million, originated from the State Highway Account.

The main sources of state funds are fuel taxes, registration fees, drivers’ licenses, and other miscellaneous highway user taxes. Revenue from these state-raised highway user taxes and fees totaled $309.5 million in Fiscal Year 2000.

Before funds are deposited into the State Highway Account, money for tax administration, railroad crossings, bridge inspection, fuel tax refunds, and Parks and Recreation are transferred as dictated by state law. Similarly, deductions are made for tax commission administration and fuel-tax refunds. In Fiscal Year 2000, these state fuel-tax deductions totaled $15.3 million.

After these deductions ($15.3 million) are made, the remaining funds ($294.2 million) are deposited into the Highway Distribution Account. According to Idaho law, about 300 local road and street agencies (cities, counties and highway districts), the Idaho State Police, and the Idaho Transportation Department share this account. In Fiscal Year 2000, about 57 percent of the account went to the transportation department through the State Highway Account ($167.6 million). Local road and street agencies received 38 percent ($111.8 million) and the Idaho State Police received 5 percent ($14.7 million). Combined with additional state funds, the total state contribution to the State Highway Account was $203.2 million.

Gasoline and special fuel taxes
Fuel taxes represent about 70 percent of state highway user taxes and fees. Gasoline and diesel taxes are collected by the Idaho Tax Commission and are distributed by law to various funds. The current state highway fuel tax is 25 cents a gallon. In Fiscal Year 2000, gross state gasoline taxes generated $158.4 million and gross state special fuel taxes generated $57.5 million for a total of $215.9 million.

Vehicle registrations

Vehicle registrations are another major state source of transportation funding. Registrations generated $49 million in Fiscal Year 2000, about 16 percent of state highway user taxes and fees. Passenger cars are registered by the age of the vehicle on a decreasing scale. Car owners pay fees according to the following schedule: 1- to 2-year-old vehicles $48
3- to 6-year-old vehicles $36
7-year-old vehicles and older $24

All trucks exceeding 8,000 pounds gross vehicle weight pay a registration fee based on weight and type of operation.

Weight-distance tax

This tax generated $37.3 million in Fiscal Year 2000, or about 12 percent of state highway user taxes and fees. Trucks with more than 60,000 pounds gross vehicle weight paid a registration fee of $120 and a weight-distance tax ranging from 22.45 mills a mile for farm and non-commercial registrations (limited rate) to 44.9 mills a mile for 80,000 gross vehicle weight commercial vehicles (regular rate). This tax was repealed by the legislature in 2000 and replaced by a single registration fee calculated by truck weight and mileage.

Miscellaneous fees

Other state fees used to generate funds for the State Highway Account include plate fees, operator licenses, and fines. These fees combined represent a small percentage of the total state highway user taxes and fees, about 2 percent in Fiscal Year 2000 for a total of $7.3 million.

Federal funding

In Fiscal Year 2000, the transportation department used or administered $165.7 million in federal funds. The Federal Highway Trust Fund is the federal funding source for Idaho highways. In Fiscal Year 2000, $161.9 million from the Federal Highway Trust Fund was spent on Idaho’s highway system through the State Highway Account.

Typically, between 80 and 90 percent of these funds are generated by an 18.4 cent federal gas tax and a 24.4 cent federal diesel tax. Other funding comes from taxes on tires and heavy trucks. Funds are authorized to Idaho for highway construction, planning, safety, and other uses. Funds authorized are subject to various caps and “hold-backs” at the federal level. Every fiscal year, Idaho is allowed to spend a percentage of its allocated funds. This percentage, or obligational authority, for Fiscal Year 2000 was 88 percent. Federal funds are broken down into specific categories to reflect transportation priorities set by Congress. Major funding categories include: national highway system, surface transportation program, interstate maintenance, emergency relief, forest highways, bridge, congestion mitigation and air quality, and transportation enhancement. Other categories provide funding to promote safety campaigns, build recreational trails, and improve scenic byways, among other items.

Local funding

Local governments are required to provide matching funds for a percentage of their federal projects administered by the Idaho Transportation Department. These matching funds totaled $3.1 million in Fiscal Year 2000 and were deposited into the State Highway Account. Combined with $18.8 million in federal funds, these local projects garnered $21.9 million. Local highway districts and cities also received $111.8 million, or 38 percent, of Highway Distribution Account funds. These funds account for about 48 percent of local road and street funding.

Non-highway account funding

Funding to support aeronautics, public transportation and highway safety does not come from the State Highway Account. Funds for these sectors come from other federal and state funds.

Division of Aeronautics

Federal aid to airports is distributed according to the number of passengers and whether it is a primary or commercial service airport, a general-aviation airport for small aircraft, or an airport designed to provide relief to busy airports.Federal Aviation Administration grants are generally responsible for 90 percent of the cost of a project. The remaining 10 percent is the responsibility of the municipality. These grants are made from the FAA directly to the municipality and, unlike other grant programs, do not pass through the transportation department. State grants are used to assist with matching federal grants and for improvements not eligible for federal assistance.
Both federal and state programs are funded by user taxes. At the federal level, airline ticket tax, airfreight waybill tax, international passenger departure tax, and aviation fuel tax are income sources. The aircraft fuel tax and aircraft and pilot registrations pay for most of the state airport program.

Division of Public Transportation

The Division of Public Transportation administers funds from the Federal Transit Administration and provides planning technical assistance for public and specialized transportation providers in the state. No permanent state funds are available for public transportation, although the Idaho Legislature provided $223,000 for continuation of the Vehicle Investment Program in Fiscal Year 2000. This pilot program combines state and federal funds to purchase public transportation vehicles.

Highway Safety

Idaho’s Highway Safety Program is funded by the National Highway Traffic Safety Administration (NHTSA). Grants are provided to state and local government agencies for programs aimed at reducing deaths and serious injuries on Idaho’s roadways.

Page Last Modified: 7/21/2004 1:59:10 PM