PUBLIC LAW 95-599—NOV. 6, 1978 (4) the procedures to be employed to ensure a continuing equitable allocation of highway costs after study termination. The Congressional Budget Office shall report its findings to the Congress and to the Secretary of Transportation within ninety days after the date of the enactment of this section. These findings shall be employed by the Secretary as guidelines in the design of the investigation and study authorized and directed by subsection (a) of this section, (c) REPORTS.—
(1) Within one hundred and eighty days after the date of the enactment of this section, the Secretary of Transportation shall report to the Congress on a plan for the investigation and study. Such plan shall include, but not be limited to, the data to be gathered; the sources of such data; the method to be used to allocate costs; the method to be used to attribute revenues; the criteria to be employed in arriving at an equitable distribution of the tax burden; the agency or agencies responsible for performance and review of the study; a projected schedule for study performance; and the estimated costs of the study. (2) On or before January 15, 1980, and January 15, 1981, the Secretary of Transportation shall report to the Congress the progress which has been made in carrying out the study and investigation required by this section. Such progress reports shall include, but not be limited to, a discussion of any changes from the study plan as submitted under provisions of this section and of preliminary findings of the investigation. (3) The Secretary shall report to the Congress the findings and recommendations of the study no later than January 15, 1982. Such recommendations shall include any alternative tax structures which the Secretary believes would more nearly achieve an equitable distribution of the tax burden among classes of persons and vehicles using Federal-aid highways, and the projected impact of such structures on affected industries and other users. SEC. 507. STUDY OF EXISTING HIGHWAY EXCISE TAX STRUCTURE AND OF POSSIBLE ALTERNATIVES TO SUCH EXISTING STRUCTURE.
92 STAT. 2761
Report to Congress and Transportation Secretary. Submittals to Congress.
23 USC 120 note.
(a) IN GENERAL.—The Secretary of the Treasury, in consultation Consultation. with the Secretary of Transportation and the staff of the Joint Committee on Taxation, shall— (1) review and analyze each excise tax now dedicated to the Highway Trust Fund with respect to such factors as ease or difficulty of administration of such tax and the compliance burdens imposed on taxpayers by such tax, and (2) on or before April 15, 1982, report to the Committee on Report to Ways and Means of the House of Representatives and the Com- congressional mittee on Finance of the Senate as to the matters set forth in committees. paragraph (1) and other findings, as well as recommendations on— (A) improvements in excise taxation which would ennance tax administration, equity, and compliance, or (B) a new system of raising revenues to fund the Highway Trust Fund which would meet the objectives set forth in subparagraph (A).
39-194 O—80—pt. 3
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