[20210225]IF11772_代缴税款（PILT）：第6902节付款.pdf

https:/crsreports.congress.gov February 25, 2021Payments in Lieu of Taxes (PILT): Section 6902 PaymentsIntroduction Several federal programs exist to compensate local jurisdictions for the presence of nontaxable federal lands. The widest-ranging program is known as Payments in Lieu of Taxes (PILT). PILT compensates units of general local government (generally referred to as counties, although a unit could be other than a county) for selected lands administered by several federal agencies. PILT is administered by the Office of the Secretary in the Department of the Interior (DOI). In FY2020, PILT paid $515 million to more than 1,900 counties across 49 states, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands. PILT funding is allocated through three payment mechanismsSection 6902, Section 6904, and Section 6905which are named for the sections of law in which they are authorized (31 U.S.C. 6902, 6904, 6905). Section 6902 payments account for the majority of PILT payments and are available to the most counties. Section 6904 and 6905 payments account for 1% of PILT payments, are supplementary to 6902 payments, and are made to selected counties for specific purposes as