<rss version="2.0" xmlns:atom="https://www.w3.org/2005/Atom">
  <channel>
    <title>Transport Research International Documentation (TRID)</title>
    <link>https://trid.trb.org/</link>
    <atom:link href="https://trid.trb.org/Record/RSS?s=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" rel="self" type="application/rss+xml" />
    <description></description>
    <language>en-us</language>
    <copyright>Copyright © 2026. National Academy of Sciences. All rights reserved.</copyright>
    <docs>http://blogs.law.harvard.edu/tech/rss</docs>
    <managingEditor>tris-trb@nas.edu (Bill McLeod)</managingEditor>
    <webMaster>tris-trb@nas.edu (Bill McLeod)</webMaster>
    <image>
      <title>Transport Research International Documentation (TRID)</title>
      <url>https://trid.trb.org/Images/PageHeader-wTitle.jpg</url>
      <link>https://trid.trb.org/</link>
    </image>
    <item>
      <title>Impact of Railroad Branch Line Abandonment on the North Dakota Tax Structure, Part 1</title>
      <link>https://trid.trb.org/View/1888834</link>
      <description><![CDATA[The general purpose of this study is to determine the amount of local tax revenues derived from railroad branch line property, The specific objectives are: 1) to determine the degree of dependence or tax revenues that counties, school districts, cities and townships receive from railroad branch line ad valorem property assessments and 2) to determine the level of replacement levy necessary to replace tax revenues lost as a result of branch line abandonment.]]></description>
      <pubDate>Tue, 09 Nov 2021 11:23:25 GMT</pubDate>
      <guid>https://trid.trb.org/View/1888834</guid>
    </item>
    <item>
      <title>Future Impact on Minnesota Transportation Revenue Collection of Commercial Fleet Conversion from Diesel Fuel to Natural Gas</title>
      <link>https://trid.trb.org/View/1409222</link>
      <description><![CDATA[While natural gas currently makes up only a small portion of the fuels used for transportation in the United States, there is significant potential for it to play a greater role in the future. There are several reasons for this, including new technologies that are increasing the supply of natural gas (and therefore reducing its price), combined with high prices for diesel fuel and gasoline, concerns about greenhouse gas emissions from traditional fuels, availability of new vehicle engines that run on natural gas, and a growing fueling infrastructure. In Minnesota, the fuel tax makes up nearly half of the Highway User Tax Distribution Fund. As a result, if a significant number of vehicles converted from traditional fuels to natural gas, highway funding could be affected if natural gas is taxed at a significantly different rate. There have been some indications that commercial trucking fleets may convert to natural gas more quickly than other vehicles. The Minnesota Department of Transportation (MnDOT) wanted to investigate the potential impacts of natural-gas-fueled trucks on fuel tax receipts. Specific topics of interest included: The extent to which commercial trucking fleets, especially in Minnesota, are converting from diesel fuel to compressed natural gas (CNG) and liquefied natural gas (LNG); The expected impacts of these conversions on Minnesota fuel tax revenues; How natural gas is currently taxed in Minnesota, and how that revenue is being directed; Concerns in Minnesota and other states regarding the conversion trend, including revenue losses; Actions being taken by other states to address issues related to conversion; and Potential policy options for Minnesota. To gather this information, CTC & Associates conducted a search of published research, state policies and industry white papers, and conducted interviews with representatives of the trucking industry and state transportation and revenue agencies in Minnesota, Wisconsin, Iowa and Indiana. CTC & Associates did not identify any quantifiable projections of the impact of natural gas conversion on fuel tax receipts in Minnesota. However, it appears that the impact is likely to be small, because natural gas is currently taxed at approximately the same rate as diesel fuel and gasoline. Because natural gas engines are currently less fuel efficient than diesel engines, an increase in trucks fueled by natural gas may even lead to a slight increase in fuel tax revenues. In addition, since natural gas engines are more expensive than traditional diesel engines, buyers pay more sales tax—another component of the state Highway User Tax Distribution Fund. In addition, those interviewed did not anticipate large increases in natural gas conversion in Minnesota in the immediate future.]]></description>
      <pubDate>Sun, 29 May 2016 15:32:45 GMT</pubDate>
      <guid>https://trid.trb.org/View/1409222</guid>
    </item>
    <item>
      <title>Fiscal Year 2013 Agreed-Upon Procedures: Excise Tax Distributions to the Airport and Airway Trust Fund and the Highway Trust Fund</title>
      <link>https://trid.trb.org/View/1279637</link>
      <description><![CDATA[The U.S. Government Accountability Office (GAO) performed certain procedures ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) and the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2013, is supported by the underlying records. The procedures performed were related to (1) transactions that represent the underlying basis of amounts distributed from the general fund to the AATF and the HTF during fiscal year 2013, (2) the Internal Revenue Service’s (IRS) quarterly AATF and HTF excise tax receipt certifications prepared during fiscal year 2013, (3) the U.S. Department of the Treasury’s Office of Tax Analysis’s (OTA) estimates of excise tax amounts to be distributed to the AATF and the HTF for the fourth quarter of fiscal year 2013, and (4) the amount of net excise taxes to be distributed to the AATF and the HTF during fiscal year 2013. Enclosure I provides the details on the agreed-upon procedures and GAO's results with respect to the AATF. Enclosure II provides the details on the agreed-upon procedures and GAO's results with respect to the HTF.]]></description>
      <pubDate>Tue, 17 Dec 2013 09:32:58 GMT</pubDate>
      <guid>https://trid.trb.org/View/1279637</guid>
    </item>
    <item>
      <title>Fiscal Year 2012 Agreed-Upon Procedures: 
Excise Tax Distributions to the Airport and Airway Trust Fund and the Highway Trust Fund</title>
      <link>https://trid.trb.org/View/1222904</link>
      <description><![CDATA[As requested, this correspondence discusses The U.S. Government Accountability Office's (GAO's)  findings on whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) and the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2012, is supported by the underlying records. The Department of Transportation's Inspector General is responsible for the sufficiency of these agreed-upon procedures to meet the inspector’s objectives, and GAO makes no representation in that respect. The procedures GAO agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed from the general fund to the AATF and the HTF during fiscal year 2012, (2) the Internal Revenue Service's (IRS) quarterly AATF and HTF excise tax receipt certifications prepared during fiscal year 2012, (3) the U.S. Department of the Treasury's Office of Tax Analysis's (OTA) estimates of excise tax amounts to be distributed to the AATF and the HTF for the fourth quarter of fiscal year 2012, and (4) the amount of net excise taxes to be distributed to the AATF and the HTF during fiscal year 2012.]]></description>
      <pubDate>Fri, 30 Nov 2012 08:56:09 GMT</pubDate>
      <guid>https://trid.trb.org/View/1222904</guid>
    </item>
    <item>
      <title>Introduction of Electric Vehicles to Ireland: Socioeconomic Analysis</title>
      <link>https://trid.trb.org/View/1092093</link>
      <description><![CDATA[The objective of this study was to undertake a social cost–benefit analysis of the proposed deployment of 230,000 electric vehicles in Ireland by 2020. The study analyzed the socioeconomic costs and benefits of this policy by comparing the environmental benefits, expressed in monetary values, with the associated reduction in tax revenues and the cost of the government’s electric vehicle grant scheme. The study found that the 10% penetration of annual sales by electric vehicles by 2020 would result in a monetary loss of approximately €324 million (US$ 457 million) for the government (0.5% to 1% of total tax revenue expressed at 2009 levels). The primary reason for this shortfall would be a loss in all sources of tax revenue as a result of the electric vehicle penetration rates required to achieve an appreciable reduction in greenhouse gas emissions.]]></description>
      <pubDate>Thu, 21 Apr 2011 13:09:56 GMT</pubDate>
      <guid>https://trid.trb.org/View/1092093</guid>
    </item>
    <item>
      <title>Understanding the Economics of Transportation in Utah</title>
      <link>https://trid.trb.org/View/1098913</link>
      <description><![CDATA[This study develops a process that can be used to identify the economic impacts of transportation projects in Utah and quantify the relationship between transportation and these impacts. Accomplishing the objectives of this study are a product of: 1) performing a comprehensive literature review, 2) collecting data and establishing analysis methods, 3) completing a statistical analysis and breakdown into project type and expenditure values, 4) conclusions and recommendations, and 5) providing possible avenues for future research. This study uses an evaluative analysis to assess the generative economic impacts of transportation projects. Both pre- and post-construction data were collected and used to compare the trends of sales tax revenue, employment creation, and vehicle miles traveled (VMT) around transportation projects in Utah over the last 10 years. A formal process was created for completing the analysis in the future. Utilizing those projects wherein sufficient data were available over the last 10 years, the results of this study indicate that although there is variability in the data, a positive trend was observed on average between transportation improvement projects and sales tax revenues, employment, and VMT. This positive trend leads to the recommendation that these projects continue to be evaluated over time to better understand this relationship. This study has prompted several recommendations intended to help the Utah Department of Transportation better understand the economic impacts of transportation projects in Utah. Although this analysis provides a strong foundation, and outlines a process to analyze economic impacts from transportation projects in Utah, additional studies need to be completed.]]></description>
      <pubDate>Tue, 12 Apr 2011 16:30:49 GMT</pubDate>
      <guid>https://trid.trb.org/View/1098913</guid>
    </item>
    <item>
      <title>Uh Oh -- Inside the Highway and Bridge Industries</title>
      <link>https://trid.trb.org/View/1094758</link>
      <description><![CDATA[This article describes how this Great Recession has caused the steepest decline in state tax receipts on record. As of the third quarter of 2010, state tax coffers are now 12 percent below pre-recession levels. The economy may be showing signs of life but state incomes, generally, are not. A new report by the Center on Budget and Policy Priorities (CBPP), a nonpartisan research and policy institute that digs into state and federal budgeting, makes bleak reading, but it is a must reading for people trying to assess the coming year as they make plans. States have slashed and hacked into budgets for the past two years, but they still face large budget gaps, according to the report. The report states that at least 46 states struggled to close shortfalls when adopting budgets for the current fiscal year. The report also describes how states will continue to struggle to find the revenue needed to support critical public services for a number of years, threatening hundreds of thousands of jobs.]]></description>
      <pubDate>Mon, 21 Mar 2011 14:13:16 GMT</pubDate>
      <guid>https://trid.trb.org/View/1094758</guid>
    </item>
    <item>
      <title>Airport Improvement Program: Report to Congress, 22nd Annual Report of Accomplishments, Fiscal Year 2005</title>
      <link>https://trid.trb.org/View/912715</link>
      <description><![CDATA[The 22nd Annual Report of Accomplishments: Airport Improvement Program (AIP) Fiscal Year (FY) 2005 is submitted to Congress in accordance with Section 47131 of Title 49 of the United States Code (U.S.C.). This report covers activities for the fiscal year ending September 30, 2005, and provides a detailed statement of airport development funded by AIP grants, a detailed listing of appropriated funds allocation, and an itemized statement of expenditures and receipts. In addition, this report contains comprehensive information on the Airport Land Use Compliance Program and the Passenger Facility Charge (PFC) Program.]]></description>
      <pubDate>Fri, 19 Feb 2010 10:58:07 GMT</pubDate>
      <guid>https://trid.trb.org/View/912715</guid>
    </item>
    <item>
      <title>Financial, Economic Crisis Tightened Funding, Credit for Public Transit</title>
      <link>https://trid.trb.org/View/906926</link>
      <description><![CDATA[This article focuses on the effects of the 2008/2009 financial crises on the public transit industry. It relies on a report prepared for the American Public Transportation Association by Jeffrey A. Parker & Associates. Among its findings: the financial shocks and economic recession affected public transportation by shrinking funding sources and tightening credit, especially in the bond market. Because of that, some public transit agencies delayed issuing debt or stopped engaging in complex financial transactions, which limited the impact of the financial disruption on their capital programs but inhibited their investment expenditures. For agencies that used created financing strategies, the fall of AIG and other insurers caused a tailspin that continues a year later. One of those creative financing strategies, LILO/SILO, or sale-in/lease-out and lease-in/lease-out, is described in greater detail. The article also looked at the impact on suppliers, and also future solutions aimed at lessening the effects of capital market disruption.]]></description>
      <pubDate>Wed, 27 Jan 2010 08:18:38 GMT</pubDate>
      <guid>https://trid.trb.org/View/906926</guid>
    </item>
    <item>
      <title>Fueling Transportation Finance: A Primer on the Gas Tax</title>
      <link>https://trid.trb.org/View/839892</link>
      <description><![CDATA[A study of the collection, allocation, and use of federal and state taxes on motor fuels- the "gas tax"-in recent decades finds that: (1) More than one-third of the $133 billion in total U.S. revenue available for highway spending in 2001 came from federal and state gas taxes. State gas taxes alone made up 21.6 percent of all highway revenues that year. The state gas tax is also the largest single source of highway funding for the states. (2) After years of steady growth, federal and state gas tax receipts have plateaued in the late 1990s. When accounting for inflation, federal and state gas tax revenues are actually declining. (3) Twenty-eight states have raised their gas tax rates since 1992, but only three raised it enough to keep pace with inflation. Although the average state gas tax rate increased by 8.7 percent, in real terms, the average gas tax rate declined by about 14 percent. In other words, many states do not have the same buying power they did in 1991. (4) Thirty states restrict the use of their gas tax revenues to highway purposes only. Such restrictions limit states' ability to finance mass transit, congestion and air quality improvement projects, and other options not related to highways. (5) The distribution of the gas tax within some states appears to penalize cities and urban areas. In several states, urban areas act as "donor regions." These areas contribute significantly more in tax receipts than they receive in allocations from their state's highway fund or through direct local transfers.]]></description>
      <pubDate>Mon, 26 Nov 2007 09:54:52 GMT</pubDate>
      <guid>https://trid.trb.org/View/839892</guid>
    </item>
    <item>
      <title>Applying Agreed-Upon Procedures: Airport and Airway Trust Fund
Excise Taxes</title>
      <link>https://trid.trb.org/View/839836</link>
      <description><![CDATA[The U.S. Government Accountability Office (GAO) assisted the U.S. Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ending September 30, 2007, is supported by the underlying records. The procedures GAO agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the AATF, (2) the Internal Revenue Service’s (IRS) quarterly AATF receipt certifications, (3) the Department of the Treasury’s Financial Management Service adjustments to the AATF during fiscal year 2007, (4) the Department of the Treasury’s Office of Tax Analysis’s (OTA) process for estimating excise tax amounts to be distributed to the AATF for the fourth quarter of fiscal year 2007, and other procedures related to (5) adjustments to the AATF for tax on kerosene used in aviation, (6) the net amount of fiscal year 2007 excise taxes distributed to the AATF, and (7) transactions that represent total IRS tax revenue receipts and refunds. The enclosure contains the agreed-upon procedures and GAO's findings from performing each of the procedures.]]></description>
      <pubDate>Wed, 14 Nov 2007 11:59:26 GMT</pubDate>
      <guid>https://trid.trb.org/View/839836</guid>
    </item>
    <item>
      <title>Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes</title>
      <link>https://trid.trb.org/View/839835</link>
      <description><![CDATA[The U.S. Government Accountability Office (GAO) was asked to  perform procedures to assist the U.S. Department of Transportation Office of Inspector General (DOTOIG) in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ending September 30, 2007, is supported by the underlying records. As agreed with DOTOIG, GAO evaluated fiscal year 2007 activity affecting distributions to the HTF. The procedures GAO agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF, (2) the Internal Revenue Service’s (IRS) quarterly HTF receipt certifications, (3) the Department of the Treasury’s Financial Management Service adjustments to the HTF during fiscal year 2007, (4) the Department of the Treasury’s Office of Tax Analysis’s (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter of fiscal year 2007, and other procedures related to (5) adjustments to the HTF for tax on kerosene used in aviation, (6) the net amount of fiscal year 2007 excise taxes distributed to the HTF, and (7) transactions that represent total IRS tax revenue receipts and refunds. The enclosure contains the agreed-upon procedures and GAO's findings from performing each of the procedures.]]></description>
      <pubDate>Wed, 14 Nov 2007 11:59:26 GMT</pubDate>
      <guid>https://trid.trb.org/View/839835</guid>
    </item>
    <item>
      <title>Investment and the Use of Tax and Toll Revenues in the Transport Sector: The Research Agenda</title>
      <link>https://trid.trb.org/View/838685</link>
      <description><![CDATA[This chapter introduces the research agenda.  The problem related to the use of revenues from tolling and charging in the transport sector are organized into nine research questions.  These range from the optimal level of user charges to the optimal allocation of the revenues and the appropriate choice of institutions to accomplish this.  The theoretical contributions of the case studies of the book are briefly outlined.]]></description>
      <pubDate>Mon, 22 Oct 2007 10:14:53 GMT</pubDate>
      <guid>https://trid.trb.org/View/838685</guid>
    </item>
    <item>
      <title>Investment and the Use of Tax and Toll Revenues in the Transport Sector. Research in Transportation Economics, Volume 19</title>
      <link>https://trid.trb.org/View/838684</link>
      <description><![CDATA[Transport infrastructure developments will depend increasingly on the level of user charges. One reason is the ongoing liberalization of the EU transport sector, especially for air and rail. Another is the trend towards implementing tolls and other user charges on roads. It is expected that user charges will progressively replace government subsidies for infrastructure expansion and maintenance. Revenues from user charges may also be used to cross subsidize other transport modes. The surplus anticipated on urban roads could be used to fund infrastructure and operation of public transport and/or non-urban roads. This book brings together both the theory and the current practice of user charges, tolls and revenue use in European countries. It examines public finance aspects such as earmarking, as well as public management aspects of different pricing and revenue use principles. A set of guidelines is developed for a better use of toll and tax revenues. The set of guidelines is tested with a new cost benefit tool in case studies that cover France, Germany, Norway , Switzerland and the UK. Research in Transportation Economics is now available online at ScienceDirect – full-text online of volumes 6 onwards.]]></description>
      <pubDate>Mon, 22 Oct 2007 10:14:34 GMT</pubDate>
      <guid>https://trid.trb.org/View/838684</guid>
    </item>
    <item>
      <title>Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes</title>
      <link>https://trid.trb.org/View/803116</link>
      <description><![CDATA[The U.S. Government Accountability Office (GAO) assisted the Department of Transportation (DOT) in ascertaining whether the net excise tax revenue distributed to the Airport and Airway Trust Fund (AATF) for the fiscal year ended September 30, 2006, is supported by the underlying records. As agreed with the DOT Office of Inspector General, GAO evaluated fiscal year 2006 activity affecting distributions to the AATF. In performing the agreed-upon procedures, GAO conducted its work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance for performing and reporting the results of agreed-upon procedures. The adequacy of the procedures to meet DOT's objectives is the department's responsibility, and GAO makes no representation in that respect. The procedures GAO agreed to perform were related to (1) detailed tests of transactions that represent the underlying basis of amounts distributed to the AATF, (2) Internal Revenue Service's (IRS) quarterly AATF certifications, (3) Department of the Treasury's Financial Management Service adjustments to the AATF during fiscal year 2006, (4) IRS's precertification of receipts for each quarter completed in fiscal year 2006, (5) certain procedures of the Department of the Treasury's Office of Tax Analysis' (OTA) process for estimating amounts to be distributed to the AATF for the fourth quarter of fiscal year 2006, and other procedures related to (6) the net amount of fiscal year 2006 excise taxes distributed to the AATF, (7) transactions that represent total IRS tax revenue receipts and refunds, and (8) key reconciliations of IRS records to Department of the Treasury records.]]></description>
      <pubDate>Thu, 01 Mar 2007 08:38:58 GMT</pubDate>
      <guid>https://trid.trb.org/View/803116</guid>
    </item>
  </channel>
</rss>