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Model Statutory Language


The Transportation Investment Advocates Council develops documents that will provide model language for state statutes to raise state transportation revenue. These documents are intended to be used as a starting point for legislation intended to increase transportation funding through various methods. The reports also include an addendum with the range of options currently in use.

See below for the latest reports. If you have any questions or would like to contribute to this effort, contact Carolyn Kramer.


Model Statutory Language: Retail Delivery Fees
(updated February 2023)

Taxes or fees on retail deliveries offer a new way to achieve sustainable transportation funding. They ensure delivery vehicles, which are often heavier, make frequent trips, and put additional wear and tear on roads and bridges, contribute to infrastructure maintenance and improvements. This Transportation Investment Advocacy Center™ (TIAC) report outlines model legislative language imposing retail delivery fees on consumers. It includes additional information on different ways revenues can be used, how fees are administered on out-of-state deliveries, and which types of vehicles are subject to the fee. The report also provides details on Colorado’s retail delivery fee and gives a brief update on how the state has fared in its implementation and administration processes.

Read the report.


Model Statutory Language: Transportation Network Company (TNC) Fees
(updated December 2022)

Transportation Network Companies (TNCs) – businesses such as Uber and Lyft who offer on-demand rideshare services typically through a mobile application – have become an increasingly popular mode of transportation throughout the United States. While acting as an alternative and, in some cases, more accommodating option to traditional taxi services, the propagation of TNC services has also led to increased congestion, particularly in major urban areas.

To combat the negative effects of congestion and to find new methods of revenue generation for continued investment in transportation infrastructure, many states and localities have begun imposing fees on TNCs, typically assessed per-ride or as a percentage rate.

This report outlines model language legislation imposing per-ride fees on TNCs. It provides information that transportation advocates can share with state lawmakers for the consideration of enacting similar legislation.

Read the report.


Model Statutory Language: Road Usage Charge Model Language
(updated July 2022)

As the number of alternative-fuel cars continues to grow, states are considering ways to expand transportation funding mechanisms to ensure drivers of fuel-efficient vehicles contribute to road construction and maintenance. A Road Usage Charge (RUC) system – also referred to as Vehicles Mile Traveled (VMT) – is one such mechanism states have been considering as a long-term replacement for motor fuel taxes. An RUC seeks to charge drivers for their use of roadways based on how many miles they travel. This Transportation Investment Advocacy Center™ (TIAC) report outlines model language legislation that creates a state-run, voluntary RUC program under which drivers elect to pay the mileage-based fee instead of annual fees or the state motor fuels tax. It presents information that transportation advocates can share with state lawmakers who are considering whether to pass RUC legislation.

Read the report.


Model Statutory Language: Capturing Taxes from Electric Vehicles at the Charging Station
(updated July 2022)

Amidst the growing number of electric vehicles on our nation’s roadways, state transportation officials are addressing the challenge of ensuring electric vehicle drivers contribute to the construction and maintenance of the transportation infrastructure they use. As states begin to expand their electric vehicle charging infrastructure, many are considering levying a per kilowatt-hour excise tax on electricity use at public electric vehicle charging stations. This Transportation Investment Advocacy Center™ (TIAC) report outlines model language legislation levying a per kilowatt-hour excise tax on electric power provided by a charging station operator or owner. It presents information that transportation advocates can share with state lawmakers to consider enacting similar charging station tax legislation.

Read the report.


Model Statutory Language: Creating Variable-Rate State Gas Taxes
(updated July 2017)

This Transportation Investment Advocacy Center™ (TIAC) report includes model language for legislation to adjust the motor fuel tax from a flat excise tax to a variable-rate tax. It was compiled by the Transportation Investment Advocates Council. It is intended as a starting point for transportation advocates to share with lawmakers considering enactment of similar variable-rate gasoline tax legislation in their states.

Read the report.


Model Statutory Language: Helping Ensure Electric & Hybrid Vehicles Are Fully Contributing to the Maintenance of America’s Transportation Network
(updated Sept. 2017)

State transportation officials are faced with the very real challenge that electric and hybrid electric vehicles cause wear and tear on their highway networks, but use very little, if any, gasoline or diesel fuel. Since most state agencies rely on motor fuel taxes and fees to fund their highway programs, the owners of these vehicles enjoy the benefits of the road network without fully contributing to the maintenance and improvement of the system through the traditional motor fuel tax. Although the overall number of electric and hybrid electric vehicles is a small part of the total U.S. vehicle fleet, the development and purchase of these vehicles is expected to grow in the future.

This report includes model language for legislation to raise state transportation revenues through registration fees on electric and hybrid electric vehicles. It was compiled by the Transportation Investment Advocates Council.

Read the report.

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