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The Federal Highway Trust Fund (HTF) provides federal highway and transit funding from a nationally imposed fuel tax of 18.3 cents per gallon on gasoline and 24.4 cents per gallon on diesel fuel. FHWA reports on the month to month balance of the HTF. The Congressional Budget Office (CBO) regularly provides longer-term status reports on the HTF.

Revenues from the gas tax deposited into the Highway Users Tax Account in the Transportation Tax Fund are apportioned by the California State Controller to cities and counties. These apportionments are provided for in Streets and Highways Code Sections 2104 to 2122.

Revenues are derived from locally imposed ½ percent sales taxes for select counties. Imperial, Los Angeles, Orange, Riverside, and San Bernardino Counties currently have sales tax measures dedicated to transportation expenditures.

Most local sales tax measures are for a limited term, but all continue through the 2012-2035 RTP/SCS planning period. Imperial County Measure D continues through 2050, Orange County Measure M continues through 2041, Riverside County Measure A continues through 2039, and San Bernardino County Measure I continues through 2040. Los Angeles County levies a permanent 1 percent tax (a combination of two ½ percent sales taxes—Proposition A and Proposition C). In addition, Los Angeles County Measure R provides a temporary, additional ½ percent sales tax (on top of the existing, permanent 1 percent sales tax) and continues through 2039. Ventura County is the only county in the SCAG region without a local sales tax measure.

The California State Board of Equalization reports Payments to Special Districts and the Transactions (Sales) and Use Taxes, which include local option sales tax measure revenues.

As approved by the voters in the November 2006 general elections, Proposition 1B enacts the Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 to authorize $19.925 billion of state general obligation bonds for specified purposes, including high-priority transportation corridor improvements, State Route 99 corridor enhancements, trade infrastructure and port security projects, school bus retrofit and replacement purposes, state transportation improvement program augmentation, transit and passenger rail improvements, state-local partnership transportation projects, transit security projects, local bridge seismic retrofit projects, highway-railroad grade separation and crossing improvement projects, state highway safety and rehabilitation projects, and local street and road improvement, congestion relief, and traffic safety.

The SHOPP is a four-year program that provides funding from the State Highway Account (SHA) to be used for projects that reduce collisions and hazards to motorists, preserve and rehabilitate bridges and roadways, enhance and protect roadsides, and improve the operation of the State Highway System. It does not include projects that increase the capacity of the transportation system. SHOPP revenues are taken “off the top” before allocations are made for the STIP.

The STIP is a five-year capital improvement program that provides funding from the State Highway Account (SHA) for projects that increase the capacity of the transportation system. The SHA is funded through a combination of state gas excise tax, the Federal Highway Trust Fund, and truck weight fees. The STIP may include projects on state highways, local roads, intercity rail, or public transit systems. The Regional Transportation Planning Agencies (RTPAs) propose 75 percent of STIP funding for regional transportation projects in Regional Transportation Improvement Programs (RTIPs). Caltrans proposes 25 percent of STIP funding for interregional transportation projects in the Interregional Transportation Improvement Program (ITIP).