The expressway trust fund originated in the United States and belongs to the fund used by the government. It is mainly collected and managed by the government for the construction and transformation of highway systems in various States. It is submitted to the Federal-AidHighway Program every year and approved by the US Congress, which is implemented by the Highway Administration of the Ministry of Transport. According to the legal authorization, the highway projects of the federal government and most States in the United States rely on the tax of highway users as the main source of funds. According to the laws of the US Congress, the remaining 65,438+02% of public transportation funds are trust funds. The Federal Highway Trust Fund includes fuel tax, tire tax, heavy vehicle tax and purchase tax on trucks, trailers and buses, among which fuel tax accounts for the largest proportion, about 80%. It also supports three types of projects, including federally funded system projects, special projects and demonstration projects.