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Approximately 92 per cent of the U. S. population over 18 years of age is a licensed motorist.  That works out to more than an estimated 204 million motorists.  Most of them pay directly or indirectly federal income taxes.  In addition, all of them pay the fuel taxes and fees associated with operating a motor vehicle.  All roadways in the United States, including the interstate highway system, have required an infusion of intergovernmental transfers, which is a fancy way of saying that they have gotten and continue to get general fund monies to cover the difference between what the user fees cover and the cost of building and maintaining the roadways.For the federal highways the transfer comes from the general fund.  This is also true for most state roadways.  For county roads in Texas, at least, the transfer funds come from bond issues, which are paid for with property taxes.  For city streets in Texas, 92 per cent of the cost is borne by property owners, most of whom drive a vehicle.  Practically everyone pays county and local property taxes, either directly or through their rental arrangement.The users of the highway system have paid for it.  And they are continuing to pay for it.  They pay directly through user and fuel taxes or they pay through general taxes.Rich people, as well as businesses that cater to the upper classes, pay a higher percentage of the income tax burden than people down the economic ladder.  To the extent that their federal and state income taxes are transferred to the highway trust funds, they are subsidizing people who pay a lesser share of general taxes.   To argue that the interstate highway system was paid for by people who don't use it, for the most part, is not supported by the facts.  The difference between the subsidies received by the highway trust funds, as well as the aviation trust fund, and Amtrak, or the nation's commuter railroads, is the size of the user group.  A very high percentage of the population uses and pays the subsidy for the highways.  The same is true for the airlines.  But in the case of Amtrak, or the commuter railroads, which have a relatively small user group, a significant portion of the subsidy is transferred to non-users.
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