A new road user charge system based on an actual miles traveled basis, or vehicle miles of travel (VMT), is recommended to replace motor fuel taxes, which are in jeopardy due to new vehicle propulsion technologies. This charge would provide a means for crediting states or sub-state jurisdictions for the miles of travel occurring within their boundaries by collecting data from vehicles equipped with intelligent vehicle and GPS technologies. Researchers conclude that a convenient and flexible road user charge system can be designed which will ensure a stable source of revenue for the highway system.

"A mileage-based road user charge would involve assessing owners of individual vehicles on a per-mile basis for the distance the vehicle is driven. Currently, federal highway and public transportation programs are funded mainly by motor fuel tax receipts that flow into the Highway Trust Fund (HTF). The tax rates, set on a per-gallon basis, have not been raised since 1993, and receipts have been insufficient to support the transportation programs authorized by Congress since FY2008. The long-term viability of motor fuels taxes is also questionable because of increasing vehicle fuel efficiency and the wider use of electric vehicles. Economists have favored the use of mileage-based user charges as an alternative to motor fuels taxes to support highway funding. This book examines consideration and viability of road user charges based on mileage."--Preface.

Pursuant to a congressional request, GAO reviewed whether highway user fees should be based on weight and distance travelled, focusing on the: (1) rationale for and arguments against assessing wear-based user fees; (2) recent state experiences in assessing wear-based fees; and (3) potential approaches that could be used to overcome the obstacles to implementing such fees. GAO found that: (1) proponents of wear-based fees contend that such fees would more accurately charge heavy trucks for the wear they cause and, in the long run, provide truck operators with an incentive to reduce pavement wear; (2) opponents of wear-based fees argue that they are unnecessary, costly to administer and enforce, and easy to evade; (3) since 1989, 5 states have rescinded their wear-based fees due to administrative costs, evasion, and legal challenges; (4) 6 states continue to use wear-based fees, emphasizing that they increase equity and efficiency; (5) high administrative costs and evasion rates can be minimized with the use of efficient new highway system technologies; and (6) Federal Highway Administration (FHwA) officials emphasize that the implementation of a national weight-distance user fee is currently feasible and would allow greater precision in charging trucks on a weight-per-axle basis.