How equitable are our road revenue contributions and expenditures?

This study was conducted to measure Indiana’s highway user cost responsibilities, revenue contributions, and equity for cars, trucks and buses using Indiana highways. This study comes at a particularly important time as the nation is transitioning to alternative fuels that do not collect tax revenue

at the fuel pump.

The study found that car, truck and bus cost responsibilities remained generally consistent between 2015 and 2024 with some modest changes regarding cars and trucks. The study found the current fee structure for Electric Vehicles (EVs) do not cover their cost responsibility or recover lost fuel-tax revenues in future. The study also noted that with increase in vehicle miles travel for trucks, it will be particularly important to monitor trends of trucks exceeding traditional weight limits. In summary, it is recommended that Indiana closely monitors trends in the electrification of cars and trucks weights on Indiana roads and be prepared to develop new revenue models to ensure reasonable equity across the various classes of cars and trucks.

Bridge Unit Cost Responsibilities of Highway User Classes by Propulsion Energy Type

For more information, see the full Technical Report:

Mwamba, I. C., Benny, D., John, A. P., Holguin Mejia, D. O., Song, D., Sabu, J., Dong, J., Pourgholamali, M., Modali, S., Ajagu, R. O., Agbelie, B. R., Volovski, M., Gkritza, K., Sinha, K. C., & Labi, S. (2024). Updating cost allocation and revenue attribution (Joint Transportation Research Program Publication No. FHWA/IN/JTRP-2024/23). West Lafayette, IN: Purdue University. https://doi.org/10.5703/1288284317764