Vehicle-fuel tax moneys are directed to the Special City and County Highway Fund (SCCHF) and the State Highway Fund (SHF): since 2003, 33.63 percent to the SCCHF and 66.37 percent to the SHF. Since 1970, 57.0 percent of the SCCHF is distributed to counties and 43.0 percent to cities. Distributions to counties and cities from the SCCHF averaged $146.8 million during the FY 2010–FY 2020 Transportation Works for Kansas program and $153.1 million in FY 2021–FY 2024, the first years of the Eisenhower Legacy Transportation Program (known as IKE).
This memorandum provides information on the history of the SCCHF, distributions of the motor-vehicle fuel tax to the SCCHF and SHF over time, the revenues available for distribution, how amounts have been and are distributed among counties and cities, and restrictions on uses of SCCHF funds. Unless otherwise specified, years listed refer to calendar years. Amounts distributed by fiscal year (since 1985) are provided.
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Special City and County Highway Fund Distributions