Sec. 11512. NONHIGHWAY RECREATIONAL FUEL STUDY
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## SEC. 11512 NONHIGHWAY RECREATIONAL FUEL STUDY **[**[23 U.S.C. 206 note](/us/usc/t23/s206)**]** ###
(a)Definitions In this section: ####
(1)Highway trust fund The term “Highway Trust Fund” means the Highway Trust Fund established by section 9503(a) of the Internal Revenue Code of 1986. ####
(2)Nonhighway recreational fuel taxes The term “nonhighway recreational fuel taxes” means taxes under section 4041 and 4081 of the Internal Revenue Code of 1986 with respect to fuel used in vehicles on recreational trails or back country terrain (including vehicles registered for highway use when used on recreational trails, trail access roads not eligible for funding under title 23, United States Code, or back country terrain). ####
(3)Recreational trails program The term “recreational trails program” means the recreational trails program under section 206 of title 23, United States Code. ###
(b)Assessment; Report ####
(1)Assessment Not later than 1 year after the date of enactment of this Act and not less frequently than once every 5 years thereafter, as determined by the Secretary, the Secretary shall carry out an assessment of the best available estimate of the total amount of nonhighway recreational fuel taxes received by the Secretary of the Treasury and transferred to the Highway Trust Fund for the period covered by the assessment. ####
(2)Report After carrying out each assessment under paragraph (1), the Secretary shall submit to the Committees on Finance and Environment and Public Works of the Senate and the Committees on Ways and Means and Transportation and Infrastructure of the House of Representatives a report that includes— #####
(A)to assist Congress in determining an appropriate funding level for the recreational trails program— ######
(i)a description of the results of the assessment; and ######
(ii)an evaluation of whether the current recreational trails program funding level reflects the amount of nonhighway recreational fuel taxes collected and transferred to the Highway Trust Fund; and #####
(B)in the case of the first report submitted under this paragraph, an estimate of the frequency with which the Secretary anticipates carrying out the assessment under paragraph (1), subject to the condition that such an assessment shall be carried out not less frequently than once every 5 years. ###
(c)Consultation In carrying out an assessment under subsection (b)(1), the Secretary may consult with, as the Secretary determines to be appropriate— ####
(1)the heads of— #####
(A)State agencies designated by Governors pursuant to section 206(c)(1) of title 23, United States Code, to administer the recreational trails program; and #####
(B)division offices of the Department; ####
(2)the Secretary of the Treasury; ####
(3)the Administrator of the Federal Highway Administration; and ####
(4)groups representing recreational activities and interests, including hiking, biking and mountain biking, horseback riding, water trails, snowshoeing, cross-country skiing, snowmobiling, off-highway motorcycling, all-terrain vehicles and other offroad motorized vehicle activities, and recreational trail advocates.
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Sec. 11512
NONHIGHWAY RECREATIONAL FUEL STUDY
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