Fuel Tax Evasion-Intergovernmental Enforcement Effort (20.240)
Fuel Tax Evasion-Intergovernmental Enforcement Effort (Assistance Listing 20.240) is run by the Federal Highway Administration, part of the Department of Transportation. It awarded $5.2 million in 47 grants from fiscal 2021 to 2025, about $111,447 per award on average. No funding opportunity is open on Grants.gov right now.
The typical award was $40,000. Half of the 47 awards fell between $18,168 and $225,882, and they ranged from $4,130 to $550,000.
- Awarded, FY 2021 to 2025$5.2 million
- Grant awards47
- Typical award$40,000
- Awarded in FY 2025$991,247
- Size rank1612 of 1824
- Type of assistanceProject grants
Key findings
- Annual funding fell from $1.7 million in fiscal 2021 to $991,247 in fiscal 2025.
- It is the 1612th largest of 1,824 federal grant programs by five-year awards.
- The 20 largest recipients received 105% of the money.
- Awards went to recipients in 26 states and territories.
What the program funds
The purpose of this program is to increase intergovernmental activities and enforcement efforts among public agencies to reduce Federal and State fuel tax evasion. Funds made available shall be used only to expand or enhance intergovernmental efforts to increase motor fuel tax enforcement and payments; to supplement motor fuel tax examinations and criminal investigations; and to increase research and training in the area of fuel tax evasion. This program is part of the Highway Use Tax Evasion program which also may provide funds to the Internal Revenue Service (IRS) for their efforts as outlined in 23 U.S.C. 143.
Open opportunities
No opportunity under this program is open or forecast on Grants.gov right now. Programs often post once a year, so the funding history below shows what to expect.
Rules from the program listing
Who can apply
States, and the District of Columbia,
What the money can and cannot pay for
State agencies can use the funds to expand efforts to enhance motor fuel tax enforcement; to supplement motor fuel tax examinations and criminal investigations; to develop automated data processing tools to monitor motor fuel production and sales; to evaluate and implement registration and reporting requirements for motor fuel taxpayers; to reimburse State expenses that supplement existing fuel tax compliance efforts; to analyze and implement programs to reduce tax evasion associated with other highway use taxes; to support efforts between States and Indian tribes to address issues relating to State motor fuel taxes; and to analyze and implement programs to reduce tax evasion associated with foreign imported motor fuel. An approved indirect cost rate by the entity’s cognizant agency is required before claiming indirect costs under a Federal award (2 CFR 200, Appendix VII, States and Local Government and Indian Tribe Indirect Cost Proposals). Allowable activities are included in the defining statute at the United States Code, Title 23, Section143. Pre-award costs are not allowed under this program.;
Matching requirements
This program has no statutory formula. Federal Share up to 100% [23 U.S.C. 143(b)(6)]MOE requirements are not applicable to this assistance listing.
Deadlines
Not available at this time.
Award range and average, in the agency's words
Minimum: $10,000; Maximum $250,000
Examples of funded projects
Fiscal Year2016: Final grants will not be awarded until all applications are reviewed after the July 31, 2016 deadline, and approved by FHWA Administrators. Several of the awards will likely be used to start or enhance existing programs. Funds will likely also be used to expand auditing and tracking programs, including enhancements to data systems. Awards have not been made using 2016 funds as of May 2017. However, several States continue to use funds from previous awards. Examples of the uses include participation by States in the Joint Operations Center for National Fuel Tax Compliance (JOC) which is a cooperative program between the FHWA, the IRS, and individual States excise taxing agencies. Information from distributor’s reports to the States and the IRS are compared and combined with other data sets to identify “anomalies” or questionable transactions. This can greatly reduce the number of transactions that internal or field staff must review. It is very helpful in identifying potential missed tax payments. Other projects include funding for States to attend fuel tax training for auditors and enforcement agents.
Funding history and past recipients
From fiscal 2021 to 2025, Fuel Tax Evasion-Intergovernmental Enforcement Effort (20.240) awarded$5.2 million across 47 grant awards, an average of $111,447 per award.
Who usually wins
Almost all of the money went to state and local governments.
| Recipient type | Awards | Amount | Share |
|---|---|---|---|
| State and local governments | 47 | $5.2 million | 100% |
By state
1 state has a page for this program: those that received at least $1 million or 10 awards. It is North Carolina.
| State | Awards | Amount |
|---|---|---|
| North Carolina | 4 | $1.1 million |
| Kentucky | 5 | $940,000 |
| South Carolina | 3 | $637,457 |
| Arkansas | 2 | $610,000 |
| Arizona | 2 | $457,000 |
| Missouri | 3 | $279,102 |
| Washington | 1 | $249,600 |
| New Hampshire | 2 | $249,450 |
| Virginia | 2 | $241,182 |
| Minnesota | 3 | $194,535 |
| Rhode Island | 1 | $90,455 |
| Maine | 1 | $75,893 |
| Alabama | 2 | $70,000 |
| Louisiana | 1 | $70,000 |
| Mississippi | 2 | $70,000 |
| Iowa | 1 | $64,375 |
| Wyoming | 1 | $54,936 |
| Vermont | 1 | $52,990 |
| Tennessee | 1 | $38,453 |
| Georgia | 2 | $34,130 |
| Florida | 1 | $30,000 |
| North Dakota | 1 | $30,000 |
| Kansas | 1 | $15,000 |
| Nebraska | 1 | $15,000 |
| Oklahoma | 1 | $13,610 |
| South Dakota | 1 | $6,151 |