Equity across income groups refers to the relative burden placed on individuals across the economic spectrum and considers individuals' ability to pay. Consideration of income equity generally discourages the use of regressive funding structures (those that place a disproportionate burden on lower-income groups) and toward more progressive forms.

There will be instances where some amount of cross-subsidization may be required and appropriate to ensure important and necessary system improvements and to meet equity and other policy goals

Geographic Equity—the extent to which the cost allocation/impact of the mechanism can be structured to match the geographic distribution of the benefit of the funded investments.

Geographic equity refers primarily to the extent to which the cost burden can be structured to match the benefit in terms of geography. There will be instances where some amount of cross-subsidization may be required and appropriate to ensure important and necessary system improvements in places that are geographically disadvantaged in terms of population density, for instance. Examples include areas where people must drive long distances to conduct normal daily activities and areas with relatively small population bases supporting highway infrastructure that is valuable to the rest of the country as part of a cohesive national system.