[20180226]IF10020_内陆水道信托基金.pdf

https:/crsreports.congress.gov Updated February 26, 2018Inland Waterways Trust FundOverview The Inland Waterways Trust Fund (IWTF) is a fund in the U.S. Treasury that receives revenues from a tax (also known as the inland waterway user fee) on commercial-barge fuel on federally designated waterways. Approximately 11,000 miles of the nations 36,000 miles of inland waterways are part of this system and subject to the fuel tax (see Figure 1). Pursuant to the Water Resources Development Act of 1986 (WRDA 1986; P.L. 99-662), IWTF monies are subject to appropriation and used to finance construction and major rehabilitation projects on these waterways. IWTF funds are used to match federal appropriations from the General Fund of the Treasury. Overall, expenditures from the IWTF typically make up 5%-15% of total spending by the Army Corps of Engineers (Corps) on federal inland waterways. Regular operations and maintenance costs on these waterways, including dredging and minor lock repairs, are funded entirely from the General Fund. The Water Resources Reform and Development Act of 2014 (WRRDA 2014; P.L. 113-121) authorized changes to IWTF project planning and delivery, altered the cost-sha