GAO-16-682 Accessible Version, INLAND WATERWAYS FUEL TAX: Additional .
United States Government Accountability OfficeReport to Congressional CommitteesJuly 2016INLANDWATERWAYS FUELTAXAdditional Data CouldEnhance IRS’s Effortsto Ensure TaxpayerComplianceAccessible VersionGAO-16-682
July 2016INLAND WATERWAYS FUEL TAXAdditional Data Could Enhance IRS’s Efforts toEnsure Taxpayer ComplianceHighlights of GAO-16-682, a report tocongressional committeesWhy GAO Did This StudyWhat GAO FoundThe inland waterways are a criticalcomponent of the nation’s freighttransportation system—moving over 230 billion of coal and other bulkcommodities in 2014. Vessel operatorsthat transport these products via bargepay a 0.29 per-gallon fuel excise tax,which provides partial funding for newconstruction and major rehabilitation ofnavigation infrastructure, such as locksand dams, on the waterways. From2005 through 2014, the fuel taxgenerated about 83 million per year.Any non-compliance, such as not filingor under-reporting the tax, wouldreduce available funding.Based on results of audits, the Internal Revenue Service (IRS) views vesseloperators to be substantially in compliance with requirements to report and paythe Inland Waterways Fuel Tax (fuel tax). IRS seeks to ensure compliance byauditing quarterly excise-tax returns filed by these operators, as well asidentifying operators that failed to file (nonfilers).The Water Resources Reform andDevelopment Act of 2014 included aprovision for GAO to evaluate theefficiency of collecting the fuel tax andassess alternative collection methods.This report describes: (1) the results ofIRS’s efforts to ensure compliancefrom 2005–2014; (2) challenges IRSand inland waterways operators reportin determining taxes owed; and (3)alternative methods of collecting thefuel tax under existing law, and theiradvantages and disadvantages. GAOanalyzed IRS audit data from 2005–2014, the most recent available data;reviewed relevant tax policy papersand reports; and interviewed Corps,IRS, and Treasury officials, as well asa non-generalizable sample of 10vessel operators to obtain perspectiveson fuel tax compliance.What GAO RecommendsIRS should consult with the Corps toexplore options to obtain relevantproprietary data to enhance IRS’sefforts to ensure compliance with theinland waterways fuel tax. IRS agreedwith the recommendation.View GAO-16-682. For more information,contact Rebecca Shea at (202) 512-2834 orSheaR@gao.gov.·Audits of filed returns: IRS data show that IRS generally audited ahigher percentage of fuel tax returns compared to all excise-tax returnsfrom 2005 through 2014. Moreover, the percentage of tax returnsexamined that IRS accepted as filed exceeded 50 percent in 8 of the 10years. According to IRS officials, this figure is a relatively highpercentage of tax returns examined with no change, which suggests thatvessel operators are generally properly reporting their fuel taxes. WhereIRS determined additional taxes were owed, the average amountassessed per audit for each year varied, ranging from 194 to 7,192.·Non-filer audits: In 2010, IRS began an effort to identify potentialnonfilers and increase the number of non-filer audits. To identifynonfilers, IRS obtains vessel operator information published by the U.S.Army Corps of Engineers (Corps) and compares that information with taxfilings. The average amount assessed per non-filer audit for each yearfrom 2005 to 2014 varied, ranging from 592 to 12,550.IRS and vessel operators face some challenges determining fuel taxes owedbecause, for example, only fuel used for propulsion purposes is taxed. Vesseloperators may overstate or understate the gallons of fuel claimed for nonpropulsion purposes, especially when the fuel is drawn from the same tank asthe vessel’s propulsion engines. The IRS also does not have access toproprietary Corps data, such as vessel identification and route data that may beuseful in evaluating whether taxpayers are under-reporting their fuel taxes.According to federal internal control standards, management should design theagency’s information system (i.e., the people, processes, data, and technology)and related control activities, such as audits, to achieve objectives and respondto risk. Even though IRS is using the Corps’ public waterborne commerce andlock performance data, obtaining the proprietary data could help enhance IRSefforts to ensure compliance and potentially increase fuel tax revenues fornavigation-infrastructure construction projects.GAO identified a potential alternative collection method. Taxing the fuel at thewholesale or vendor level effectively removes the operators’ tax-filing burden.This method could increase compliance, according to Department of theTreasury officials, as there would likely be fewer taxpayers responsible forreporting the fuel tax, but there could be increased administrative costs foroperators seeking to file refunds for taxes paid on fuel used on nontaxablewaterways or for non-propulsion purposes. Fuel-monitoring systems and GlobalPositioning System-enabled software could facilitate accurate fuel consumptionreadings and thus tax reporting under the current system, but according tovessel operators, the cost to equip vessels, such as towboats and tugboats, maybe high, especially for smaller operators.United States Government Accountability Office
ContentsLetter1BackgroundResults of Audits—IRS’s Primary Means of Ensuring TaxpayerCompliance—Do Not Indicate Major Compliance Issues,according to IRS OfficialsIRS and Selected Operators Identified Some Challenges inDetermining Taxes Owed, but Opportunities Exist for IRS toBetter Determine ComplianceAn Alternative Collection Method or Greater Use of TechnologiesCould Improve Compliance but Comes with CostsConclusionsRecommendation for Executive ActionAgency Comments5132329323333Appendix I: Inland Waterways Stakeholders GAO Interviewed35Appendix II: Inland and Intracoastal Fuel- Taxed Waterways of the United States36Appendix III: Inland Waterways Fuel Tax Audit Results, Fiscal Years 2005 through 201438Appendix IV: Comments from the Internal Revenue Service40Appendix V: Comments from the Department of Defense43Appendix VI: GAO Contact and Staff Acknowledgments44GAO ContactStaff Acknowledgments4444Appendix V: Accessible Data45Agency Comment LetterAccessible Text/Data Table4548Table 1: Inland Waterways Stakeholders GAO InterviewedTable 2: Number of Taxpayers Reporting Fuel Tax Liability to theInternal Revenue Service (IRS) on Form 720, FiscalYears 2005 through 201435TablesPage i38GAO-16-682 Inland Waterways Fuel Tax
Table 3: Internal Revenue Service’s (IRS) Reported Audit Data forInland Waterways Fuel Tax Audits Other Than Nonfilers,Fiscal Years 2005 through 2014Table 4: Internal Revenue Service’s (IRS) Reported Audit Data forNon-Filer Inland Waterways Fuel Tax Audits, Fiscal Years2005 through 2014Accessible Text for Figure 2: Illustration of Inland WaterwaysBarge Traffic Descending through a Lock at Dam SiteData Table for Figure 3: Fuel Tax Revenues, Trust Fund Balance,and Transfers to Corps, Fiscal Years 2005 through 2015(Millions of Dollars)Data Table for Figure 4: Inland Waterways’ Fuel-Tax Audit Ratefor Audits of Filed Tax Returns Compared to Audit Ratefor All Excise Taxes, Fiscal Years 2005 through 2014Data Table for Figure 5: Percentage of Inland Waterways FuelTax Audits Accepted as Filed, Fiscal Years 2005 through201449Data Table for Figure 6: Number of Inland Waterways Fuel TaxNon-Filer Audits, Fiscal Years 2005 through 2014Data Table for Figure 7: Direct Labor Costs and Total AmountCollected Comparison, Inland Waterways Fuel TaxAudits, Fiscal Years 2005 through 201438394848494950FiguresFigure 1: Fuel-Taxed Inland Waterways SystemFigure 2: Illustration of Inland Waterways Barge TrafficDescending through a Lock at Dam SiteFigure 3: Fuel Tax Revenues, Trust Fund Balance, and Transfersto Corps, Fiscal Years 2005 through 2015 (Millions ofDollars)Figure 4: Inland Waterways’ Fuel-Tax Audit Rate for Audits ofFiled Tax Returns Compared to Audit Rate for All ExciseTaxes, Fiscal Years 2005 through 2014Figure 5: Percentage of Inland Waterways Fuel Tax AuditsAccepted as Filed, Fiscal Years 2005 through 2014Figure 6: Number of Inland Waterways Fuel Tax Non-Filer Audits,Fiscal Years 2005 through 2014Figure 7: Direct Labor Costs and Total Amount CollectedComparison, Inland Waterways Fuel Tax Audits, FiscalYears 2005 through 2014Page ii791217192122GAO-16-682 Inland Waterways Fuel Tax
Abbreviations1978 ActInland Waterways Revenue Act of 19781986 ActWater Resources Development Act of 1986CorpsU.S. Army Corps of EngineersGPSGlobal Positioning SystemIRSInternal Revenue ServiceThis is a work of the U.S. government and is not subject to copyright protection in theUnited States. The published product may be reproduced and distributed in its entiretywithout further permission from GAO. However, because this work may containcopyrighted images or other material, permission from the copyright holder may benecessary if you wish to reproduce this material separately.Page iiiGAO-16-682 Inland Waterways Fuel Tax
Letter441 G St. N.W.Washington, DC 20548July 29, 2016The Honorable James M. InhofeChairmanThe Honorable Barbara BoxerRanking MemberCommittee on Environment and Public WorksUnited States SenateThe Honorable Bill ShusterChairmanThe Honorable Peter A. DeFazioRanking MemberCommittee on Transportation and InfrastructureHouse of RepresentativesThe inland waterways of the United States are a critical component of thenation’s freight transportation system. They are especially important in thetransportation of heavy, bulk commodities such as coal, petroleum,chemicals, construction materials, and grain. These products aretransported on barges—typically three abreast—and pushed by towboats,or by tugboats that maneuver individual barges within harbors and riverports. The inland waterways fuel tax (fuel tax)—an excise tax on dieselfuel used for propulsion purposes by towboats, tugboats, and othervessels in commercial waterway transportation—typically provides half ofall funding for new construction and major rehabilitation of navigationinfrastructure, such as locks and dams, on the inland waterways system,as authorized.1 This fuel tax is self-reported by vessel operators on aquarterly basis to the Internal Revenue Service (IRS). The other half offunding for constructing and rehabilitating navigation infrastructure is1The U.S. inland waterway system is comprised of the navigable waterways of theMississippi River and its tributaries, the Ohio River basin, the Gulf and Atlantic IntracoastalWaterways, and the Columbia River, among others. Navigation on this system is madepossible by locks and dams. Locks provide navigation access through dams, by whichvessels are lifted or lowered depending on the direction of travel.Page 1GAO-16-682 Inland Waterways Fuel Tax
provided by general revenues from the U.S. Treasury.2 The U.S. ArmyCorps of Engineers (Corps) is responsible for managing water resources,including the design, construction, operation, and maintenance of inlandwaterways for commercial navigation purposes.From 2005 through 2014, the fuel tax generated approximately 83million per year in average revenues, which go into the Inland WaterwaysTrust Fund. The revenues were largely flat or declining in real terms overthat period. Concerned with the amount of funding available for thenation’s inland waterways’ navigation infrastructure, a coalition ofcommercial barge, agricultural, and labor interests recently successfullypressed for an increase in the fuel tax from 0.20 to 0.29 per gallon,applicable for fuel used after March 31, 2015.3 The Corps expects the 0.09 increase in the fuel tax to result in an additional 30 to 35 millionper year in the Inland Waterways Trust Fund, plus additional generalrevenue funds from the U.S. Treasury, to be used for navigationinfrastructure projects.Given that the fuel tax generates a significant share of all funds used fornew construction and major rehabilitation of inland waterwayinfrastructure, non-compliance, such as not filing or under-reporting a taxliability would reduce available resources that could be used by the Corpsto rehabilitate or modernize this infrastructure. The Water ResourcesReform and Development Act of 2014 included a provision for us toevaluate the efficiency of collecting the quarterly, self-reported fuel taxand evaluate any alternatives.4 This report describes (1) steps that the2Congress authorizes inland waterways navigation projects to be funded by fuel taxrevenues and general revenues from the U.S. Treasury, although the costs for certain newconstruction and major rehabilitation projects may not always be evenly shared betweenthese two sources. For example, the Water Resources Reform and Development Act of2014 reduced the cost-sharing requirement of the industry on the Olmsted Locks and Damproject on the Ohio River from 50 to 15 percent. Pub. L. No. 113-121, title II, subtitle A, §2006,128 Stat 1193, 1267 (2014).3Pub. L. No. 113-295 div. B. title II. § 205, 128 Stat. 4010, 4065 (2014), codified at 26U.S.C. § 4042(b)(2)(A). The inland waterways industry has offered alternative proposalsfor funding the inland waterways system, including altering the current cost sharingpractices between the industry and federal government. For a brief summary, seeKentucky Transportation Center, Inland Waterways Funding Mechanisms Synthesis, KTC14-14/MTIC4-14-1F (Lexington, KY: Nov. 21, 2014).4Pub. L. No. 113-121, title II, subtitle A, § 2003, 128 Stat. 1193, 1264.Page 2GAO-16-682 Inland Waterways Fuel Tax
Internal Revenue Service (IRS) takes to help ensure compliance with thefuel tax and what the results of IRS’s efforts from 2005 through 2014show in terms of compliance; (2) challenges the IRS and selected inlandwaterways operators report in determining taxes owed; and (3) potentialalternative methods of collecting the inland-waterways fuel tax underexisting tax law and regulations, and these methods’ advantages anddisadvantages.To describe the steps IRS takes to help ensure compliance anddetermine the results of those efforts, we reviewed IRS publications anddocumentation made available to taxpayers, including tax forms,instructional material, and the audit techniques guide related to the fueltax. We also reviewed IRS documentation describing the priorities andprocesses for identifying cases for audit and examination. In addition, weanalyzed IRS audit data for the 10-year period from 2005 through 2014(the most recent year data are available), including data on the overallnumber of individual taxpayers reporting a fuel tax liability and the overallnumber of tax filings each year. We also analyzed IRS statistics duringthis time period on: (1) the number of audits covering the fuel tax; (2) thenumber of audits focusing on nonfilers (i.e., vessel operators that may beliable for the fuel tax, but have not filed a tax return); (3) the percentage ofIRS audits that resulted in no change to the filed tax return; and (4) otherfuel tax audit data, including the additional tax, penalties, and interestassessed and collected. For purposes of our analysis, we calculated audityield from the audit base (i.e., tax assessment), not the amount collected,which can be less. Also, we did not obtain access to individual taxpayerdata. IRS also provided and we assessed labor cost data for IRSemployees working directly on inland waterways fuel tax audits. Our datareliability assessment included reviewing relevant documentation,examining the data for obvious errors and outliers, and interviewingknowledgeable IRS officials. We determined that the data used in ouranalysis were sufficiently reliable for purposes of our reporting objectives.To determine the challenges that IRS and selected inland waterwaysoperators report in determining fuel tax owed, we reviewed IRSdocumentation used to guide inland waterways fuel tax audits. We alsoreviewed publicly available Corps data, such as lock performancestatistics and waterborne commerce data, along with Corps’ vesselcharacteristic and ownership publications. We assessed the extent towhich the IRS and Corps have established communication channels tofacilitate the sharing of proprietary versions of these data based onfederal standards for internal control, which state that managementshould design the agency’s information system and related controlPage 3GAO-16-682 Inland Waterways Fuel Tax
activities, such as audits, to achieve objectives and respond to risk.5 Aninformation system includes the people, processes, data, and technologythat management organizes to obtain, communicate, or dispose ofinformation. In addition, we reviewed our prior reports on tax compliance,including IRS audit selection and the impact of budget uncertainty onIRS.6 We also interviewed Corps officials responsible for inland navigationissues, IRS officials responsible for excise tax issues, and a nongeneralizable sample of 10 vessel operators to obtain perspectives onchallenges users may face in determining the taxes owed. To selectthese operators, we first categorized all operators based on severalcriteria, including the size of the company, diversity of geographiclocation, and type of cargo transported.7 We obtained this vessel operatorinformation from a Corps publication summarizing companies involved indomestic waterborne commerce.8 To identify specific operators tointerview from each category, we employed a nonprobability technique inwhich we conducted initial interviews with industry stakeholders andsought information about other inland waterways operators we mightspeak with during interviews. The operators’ views cannot be used tomake generalizations about the views of all industry stakeholders, but doprovide a range of perspectives on issues affecting the industry.To assess potential alternative methods of collecting the fuel tax underexisting tax law and regulations and their advantages and disadvantages,we reviewed academic articles, tax policy papers, and our prior work onefforts to curtail excise tax evasion. We also interviewed officials at theDepartment of the Treasury, a tax policy group, and technologycompanies with products that could be used for fuel-tax-reportingpurposes. Our work focused on alternative tax collection methods that5GAO, Standards for Internal Control in the Federal Government, GAO-14-704G(Washington, D.C.: September 2014).6GAO, IRS Case Selection: Collection Process is Largely Automated, but Lacks AdequateInternal Controls, GAO-15-647 (Washington, D.C.: July 29, 2015) and IRS 2016 Budget:IRS is Scaling Back Activities and Using Budget Flexibilities to Absorb Funding Cuts,GAO-15-624 (Washington, D.C.: June 24, 2015).7We interviewed 10 vessel operators—two large, three medium, and five smallercompanies.8U.S. Army Corps of Engineers, Waterborne Transportation Lines of the United States:Vessel Company Summary, Volume 2 (Alexandria, VA: 2014).Page 4GAO-16-682 Inland Waterways Fuel Tax
could be available under existing tax laws and regulations. As such, wedid not assess alternative means of funding the inland waterways system,such as lockage fees and other user-fee proposals, as those werebeyond the scope of this review.For all objectives, we interviewed the current chairman9 of the InlandWaterways User Board, a federal advisory group established to makerecommendations on industry investment priorities; representatives fromthe Waterways Council, Inc., an industry advocacy group; and academicresearchers from two university transportation research centers. Seeappendix I for a listing of the inland waterways stakeholders weinterviewed.We conducted this performance audit from November 2015 through July2016 in accordance with generally accepted government auditingstandards. Those standards require that we plan and perform the audit toobtain sufficient, appropriate evidence to provide a reasonable basis forour findings and conclusions based on our audit objectives. We believethat the evidence obtained provides a reasonable basis for our findingsand conclusions based on our audit objectives.BackgroundThe Inland WaterwaysSystemApproximately 12,000 miles of inland and intracoastal waterways andchannels in the United States are commercially navigable; however, notall such waterways are taxed. The approximately 11,000 miles that arepart of the fuel-taxed portion of the system are shown in figure 1 below.The remaining approximately 1,000 miles of inland and intracoastalwaterways and channels are not part of the taxable system and containvery few significant lock and dam structures. They also account for asmall portion of total commercial inland waterways traffic, according to the9In addition, 4 of the 10 vessel operators we spoke to were members of the InlandWaterways User Board.Page 5GAO-16-682 Inland Waterways Fuel Tax
Corps.10 Some operators, especially those on the Upper Mississippi andOhio Rivers, may never leave the taxable portion of the system, but othervessel operators may navigate through taxable and non-taxablewaterways, including connecting deep draft waterways. All of thesewaterways, like highways, operate as a system, and much of thecommerce moves on multiple segments.1110The 27 fuel-taxed waterways segments are defined at 33 U.S.C. § 1804. Recentadministration proposals have recommended expanding the inland waterways system toinclude an additional 40 segments, although minimal additional fuel tax revenue would beexpected, according to the Corps.11Waterways are operated by the Corps to achieve multiple objectives. According to theCorps, the waterways not only serve commercial navigation, but in many cases alsoprovide hydropower, flood protection, municipal water supply, agricultural irrigation,recreation, and regional development.Page 6GAO-16-682 Inland Waterways Fuel Tax
Figure 1: Fuel-Taxed Inland Waterways SystemThe inland waterways system makes a relatively small, but importantcontribution to the overall U.S. economy. For example, although lessvisible than other transportation modes, inland waterways allow shippersto transport bulk commodities in a relatively cheap and environmentallyfriendly method, according to the Kentucky Transportation Center.12Inland and intracoastal waterways are particularly well suited for moving a12Kentucky Transportation Center, Inland Waterways Funding Mechanisms Synthesis,KTC-14-14/MTIC4-14-1F (Lexington, KY: Nov. 11, 2014).Page 7GAO-16-682 Inland Waterways Fuel Tax
variety of bulk commodities, including coal; petroleum products;chemicals; aggregate construction materials such as sand, gravel andstone; as well as grain, soybeans, and other agricultural products,according to the Waterways Council, Inc. These commodities aretransported by commercial barge operators, many of which have been inbusiness for generations. The industry includes large operators that ownhundreds of towboats and thousands of barges, as well as smalleroperators that may provide marine services within harbors or river ports.According to the Waterways Council, Inc., in 2014, commercial operatorstransported approximately 600 million tons of cargo valued at over 230billion throughout the inland waterways system. The transportation offreight on this system represents approximately 4 to 5 percent of totalcommercial tonnage shipped or about 6 to 7 percent of all domestic cargoton-miles in the United States, according to the Transportation ResearchBoard.13Navigation on this system is made possible by locks and dams,navigation structures and aids, and landside terminals, as well as channelmaintenance and dredging where necessary to maintain a minimumchannel depth of 9 feet to support commercial barge traffic. The damsconstructed on the inland rivers form the foundation of the inlandwaterways system and create pools for navigation during periods of lowand medium river flow. Locks at dam sites allow river traffic to move up ordown from one pool to another much like a stairway of water. See figure 2below. The Corps operates and maintains 228 lock chambers at 186 siteson the inland waterways system, of which 214 lock chambers are locatedon fuel-taxed waterways at 172 sites.13Ton-miles are determined by multiplying the aggregate weight of freight by the distancethat weight is carried.Page 8GAO-16-682 Inland Waterways Fuel Tax
Figure 2: Illustration of Inland Waterways Barge Traffic Descending through a Lockat Dam SiteMany of the locks and dams that support commercial navigation on theinland waterways system are aging and over 60 percent of the locks anddams have exceeded their 50-year service life, requiring increasedmaintenance to keep them functioning, according to the Corps. In additionto the age of this system, some lock infrastructure, such as lock gates,are experiencing mechanical failures, which can also slow freight flows onthe system, according to the Corps. The Corps’ Capital InvestmentStrategy identifies 4.9 billion in capital investments to inland navigationinfrastructure needed over the next 20 years with a maximum of 250million any one year.1414U.S. Army Corps of Engineers, Inland and Intracoastal Waterways Twenty-Year CapitalInvestment Strategy (Washington, D.C.: Mar. 24, 2016).Page 9GAO-16-682 Inland Waterways Fuel Tax
Process for ReportingInland Waterways FuelTax ObligationsVessel operators use IRS Form 720 to report and pay applicable federalexcise tax obligations to the IRS, including the fuel tax. Excise taxes aretaxes paid on specific activities or when purchases are made on aspecific good. Excise taxes are often included in the price of the product,as is the case with highway motor fuels. Other excise taxes, such as theinland waterways fuel tax, are not included in the price of the good. Forthose excise taxes, the federal excise tax return form must be filed eachquarter of the calendar year in which a tax liability accrued; in the case ofthe fuel tax, for each quarter commercial operators consume fuel used forpropulsion purposes on the fuel-taxed inland waterways system. The IRSexpects vessel operators to have a reasonable process for estimating thefuel used for propulsion purposes. According to an IRS publication, alloperators of vessels used in commercial waterways transportation thatacquire fuel must keep adequate records of all fuel used for taxablepurposes.15 Records should include information related to the purchasedate and quantity of fuel purchased, the identification number or name ofthe vessel using the fuel, and the departure time, departure point, routetraveled, destination, and arrival time for each vessel according to the IRSpublication. Operators may record this information manually orelectronically.Funding the InlandWaterways SystemThe federal government has invested in the inland waterways since theearly 1800s largely because of the value those investments have had interms of economic development for the nation. For decades, the federalgovernment provided the Corps with 100 percent of the funding toconstruct, operate, and maintain the system. However, the federal policyfor funding the system changed in the late 1970s and early 1980s, andcommercial users of the system began to pay more of the cost associatedwith using it. For instance, the Inland Waterways Revenue Act of 1978(1978 Act) imposed the fuel tax on fuel consumed for propulsionpurposes by commercial towboats, tugboats, and other vessels thattypically move barges.16 Fuel used to provide power for non-propulsionpurposes—such as on-board lighting, cooling, or heating commodities like15Department of the Treasury, IRS, Publication 510, Excise Taxes (Washington, D.C.:Feb. 19, 2016), accessed May 2016, https://www.irs.gov/pub/irs-pdf/p510.pdf.16Pub. L. No. 95-502, title II, § 202, 92 Stat. 1693, 1697 (1978) codified at 26 U.S.C. §4042.Page 10GAO-16-682 Inland Waterways Fuel Tax
asphalt—is not taxed. The 1978 Act also created the Inland WaterwaysTrust Fund and established those waterways that are subject to the fueltax.17 The Water Resources Development Act of 1986 (1986 Act)increased the initial 1978 Act’s fuel tax rate per gallon from 0.04 to 0.10per gallon before 1990 (up to 0.20 per gallon after 1994) and establisheda cost-sharing process for inland waterways expenditures.18 Together, the1978 Act and the 1986 Act established a means for the inland waterwaysindustry to provide economic support for inland waterways’ infrastructuredevelopment.The Inland Waterways Trust Fund receives revenues from the fuel tax.Under the 1986 Act, expenditures for new construction and majorrehabilitation from the Trust Fund must first be authorized by Congressand then funded in annual discretionary appropriations to the Corps. Asmentioned, from 2005 through 2014, the fuel tax has generated averagerevenues of approximately 83 million per year. The balance of the InlandWaterways Trust Fund fell sharply from 2005 through 2010 as Congressappropriated more from the Trust Fund than the amount of revenuecollected, construction projects incurred cost overruns, and tax revenuesdecreased, according to the Congressional Research Service (see fig.3).1917Pub. L No. 95-502, title II, §§ 203 and 206, 92 Stat. 1693, 1697-1702 (1978), codified at26 U.S.C. § 9506 and 33 U.S.C. § 1804. See appendix II for a list of all the fuel-taxedinland and intracoastal waterways.18Pub. L. No. 99-662, title I, § 102, 100 Stat. 4092,4094 (1986), established that inlandwaterways construction and major rehabilitation projects would be funded on a 50/50basis, with 50 percent of the funds from the Inland Waterways Trust Fund and 50 percentfrom general revenues from the U.S. Treasury. Operation and maintenance costs (whichtypically exceed construction and major rehabilitation costs) were established as a 100percent federal responsibility. 26 U.S.C. § 9506 and 33 U.S.C. § 2212.19Congressional Research Service, In Focus: Inland Waterways Trust Fund (Washington,D.C.: Nov. 5, 2015) and Inland Waterways: Rece
provided by general revenues from the U.S. Treasury. Page 2 GAO-16-682 Inland Waterways Fuel Tax 2 The U.S. Army Corps of Engineers (Corps) is responsible for managing water resources, including the design, construction, operation, and maintenance of inland waterways for commercial navigation purposes.
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