Since the Highway Trust Fund is the current core funding mechanism for federal surface transportation investment, the Commission first considered options to increase revenues derived from existing HTF sources. The federal motor fuel tax as the primary revenue mechanism, however, poses long-term sustainability concerns. The Commission therefore emphasized identifying new sources that could supplement or replace federal motor fuel taxes in the long term and ensure the ongoing sustainability of the HTF through mechanisms that are suitable, practical, and scalable at the federal level.
The list of potential revenue mechanisms considered by the Commission was developed from the extensive body of existing research on surface transportation funding options. Sources included the following: the National Surface Transportation Policy and Revenue Commission's Final Report and working papers; studies conducted by the Transportation Research Board, the Congressional Budget Office, the Government Accountability Office, and various state departments of transportation; and position papers developed by interest groups such as the American Association of State Highway and Transportation Officials, the American Road and Transportation Builders Association, the American Trucking Associations, and the American Public Transportation Association.