Analytical Perspectives - 18. User Charges and Other Collections

[Analytical Perspectives]
[Federal Receipts and Collections]
[18. User Charges and Other Collections]
[From the U.S. Government Printing Office, www.gpo.gov]

[[Page 271]]

18. USER CHARGES AND OTHER COLLECTIONS

In addition to collecting taxes and other receipts by the exercise of
its sovereign powers, which is discussed in the previous chapter in this
volume in Chapter 17, ``Federal Receipts,'' the Federal Government
collects income from the public from market-oriented activities and the
financing of regulatory expenses. These collections are classified as
user charges, and examples of these charges include the sale of postage
stamps and electricity, charges for admittance to national parks,
premiums for deposit insurance, and proceeds from the sale of assets,
such as rents and royalties for the right to extract oil from the Outer
Continental Shelf.
Depending on the laws that authorize the user charges, most are
credited to expenditure accounts as ``offsetting collections,'' or to
receipt accounts as ``offsetting receipts.'' The budget refers to these
amounts as ``offsetting'' because they are subtracted from gross outlays
rather than added to taxes on the receipts side of the budget. The
purpose of this treatment is to produce budget totals for receipts,
outlays, and budget authority in terms of the amount of resources
allocated governmentally, through collective political choice, rather
than through the market. \1\ In addition, some regulatory fees therefore
are classified as governmental receipts and are on the receipts side of
the budget.
---------------------------------------------------------------------------
\1\ Showing collections from business-type transactions as offsets on
the spending side of the budget follows the concept recommended by the
Report of the President's Commission on Budget Concepts in 1967. The
concept is discussed in Chapter 26: ``The Budget System and Concepts''
in this volume.
---------------------------------------------------------------------------
Usually offsetting collections are authorized to be spent for the
purposes of the account without further action by the Congress.
Offsetting receipts may or may not be earmarked for a specific purpose,
depending on the legislation that authorizes them. When earmarked, the
authorizing legislation may either authorize them to be spent without
further action by the Congress, or require them to be appropriated in
annual appropriations acts before they can be spent.
Offsetting collections and receipts include most user charges, which
are discussed below, as well as some amounts that are not user charges.
Table 18-1 summarizes these transactions. For 2009, total offsetting
collections and receipts from the public are estimated to be $330.2
billion, and total user charges are estimated to be $256.1 billion.
The following section discusses user charges and the Administration's
user charge proposals. The subsequent section displays more information
on offsetting collections and receipts. The offsetting collections and
receipts by agency are displayed in Table 21-1, which appears in Chapter
21, ``Outlays to the Public, Gross and Net,'' of this volume.
Collections specifically related to credit programs are discussed in
Chapter 7, ``Credit and Insurance.''

Table 18-1. GROSS OUTLAYS, USER CHARGES, OTHER OFFSETTING COLLECTIONS AND RECEIPTS FROM THE PUBLIC, AND NET
OUTLAYS
(In billions)
----------------------------------------------------------------------------------------------------------------
Estimate
Actual -----------------------
2007 2008 2009
----------------------------------------------------------------------------------------------------------------
Gross outlays............................................................... 3,050.9 3,269.6 3,437.6

Offsetting collections and receipts from the public:
User charges \1\.......................................................... 229.5 248.0 252.1
Other..................................................................... 91.2 90.4 78.1
-----------------------------------
Subtotal, offsetting collections and receipts from the public............... 320.7 338.4 330.2
-----------------------------------
Net outlays................................................................. 2,730.2 2,931.2 3,107.4

----------------------------------------------------------------------------------------------------------------
\1\ Total user charges are shown below. They include user charges that are classified on the receipts side of
the budget in addition to the amounts shown on this line. For additional details of total user charges, see
Table 18-2, ``Total User Charge Collections.''

Total user charges:
Offsetting collections and receipts from the public.................... 229.5 248.0 252.1
Receipts............................................................... 3.9 3.5 4.0
--------------------------------------
Total, User charges.................................................. 233.3 251.5 256.1

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USER CHARGES

I. Introduction and Background

The Federal Government often assesses user charges on those who
benefit directly from a particular activity or those subject to
regulation. Based on the definition used in this chapter, Table 18-2
shows that user charges were $233.3 billion in 2007, and are estimated
to increase to $251.5 billion in 2008 and to $256.1 billion in 2009,
growing to an estimated $303.8 billion in 2013, including the user
charges proposals that are shown in Table 18-3. This table shows that
the Administration's user charge proposals, including extension of
expiring charges, would increase user charges by an estimated $4.5
billion in 2009, growing to an estimated $19.7 billion in 2013.

Definition. User charges are fees, charges, and assessments levied on
individuals or organizations directly benefiting from, or subject to
regulation by, a Government program or activity. In addition, the payers
of the charge must be limited to those benefiting from, or subject to
regulation by, the program or activity, and may not include the general
public, and generally does not apply to a broad segment of the public
(such as those who pay income taxes or customs duties).
Examples of business-type or market-oriented user charges
include charges for the sale of postal services (the sale of
stamps), electricity (e.g., sales by the Tennessee Valley
Authority), proceeds from the sale of goods by defense
commissaries, payments for Medicare voluntary supplemental
medical insurance, life insurance premiums for veterans,
recreation fees for parks, and proceeds from the sale of
assets (property, plant, and equipment) and natural resources
(such as timber, oil, and minerals).
Examples of regulatory and licensing user charges include
charges for regulating the nuclear energy industry, bankruptcy
filing fees, immigration fees, food inspection fees, passport
fees, and patent and trademark fees.
The ``user charges'' concept used here aligns these estimates with the
concept that establishes policy for charging prices to the public for
the sale or use of goods, services, property, and resources (see OMB
Circular No. A-25, ``User Charges,'' July 8, 1993).
User charges do not include all offsetting collections and receipts
from the public, such as repayments received from credit programs;
interest, dividends, and other earnings; payments from one part of the
Federal Government to another; or cost sharing contributions. Nor do
they include earmarked taxes (such as taxes paid to social insurance
programs or excise taxes on gasoline), or customs duties, fines,
penalties, and forfeitures.
Alternative definitions. The definition used in this chapter is
useful because it is similar to the definition used in OMB Circular No.
A-25, ``User Charges,'' which provides policy guidance to Executive
Branch agencies on setting prices for user charges. Alternative
definitions may be used for other purposes. Much of the discussion of
user charges below--their purpose, when they should be levied, and how
the amount should be set--applies to these alternatives as well.
Other definitions of user charges could, for example:
be narrower than the one used here, by limiting the
definition to proceeds from the sale of goods and services
(and excluding the sale of assets), and by limiting the
definition to include only proceeds that are earmarked to be
used specifically to finance the goods and services being
provided. This definition is similar to one the House of
Representatives uses as a guide for purposes of committee
jurisdiction. (See the Congressional Record, January 3, 1991,
p. H31, item 8.)
be even narrower than the user fee concept described above,
by excluding regulatory fees and focusing solely on business-
type transactions.
be broader than the one used in this chapter by including
beneficiary- or liability-based excise taxes, such as gasoline
taxes. \2\
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\2\ Beneficiary- and liability-based taxes are terms taken from the
Congressional Budget Office, The Growth of Federal User Charges, August
1993, and updated in October 1995. In addition to gasoline taxes,
examples of beneficiary-based taxes include taxes on airline tickets,
which finance air traffic control activities and airports. An example of
a liability-based tax is the excise tax that formerly helped fund the
hazardous substance superfund in the Environmental Protection Agency.
This tax was paid by industry groups to finance environmental cleanup
activities related to the industry activity but not necessarily caused
by the payer of the fee.
---------------------------------------------------------------------------

What is the purpose of user charges? The purpose of user charges is to
improve the efficiency and equity of certain Government activities, and
to reduce the burden on taxpayers to finance activities whose benefits
accrue to a relatively limited number of people, or to impose a charge
on activities that impose a cost on the public.
User charges that are set to cover the costs of production of goods
and services can provide efficiency in the allocation of resources
within the economy. They allocate goods and services to those who value
them the most, and they signal to the Government how much of the goods
or services it should provide. Prices in private, competitive markets
serve the same purposes.
User charges for goods and services that do not have special social
benefits improve equity, or fairness, by requiring that those who
benefit from an activity are the same people who pay for it. The public
often perceives user charges as fair because those who benefit from the
good or service pay for it in whole or in part, and those who do not
benefit do not pay.

When should the Government charge a fee? Discussions of whether to
finance spending with a tax or a fee often focus on whether the benefits
of the activity are to the public in general or to a limited group of
people. In general, if the benefits accrue broadly to the public, then
the program should be financed by taxes paid by the public; in contrast,
if the benefits

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accrue to a limited number of private individuals or organizations, then
the program should be financed by charges paid by the private
beneficiaries. For Federal programs where the benefits are entirely
public or entirely private, applying this principle is relatively easy.
For example, according to this principle, the benefits from national
defense accrue to the public in general and should be (and are) financed
by taxes. In contrast, the benefits of electricity sold by the Tennessee
Valley Authority accrue exclusively to those using the electricity, and
should be (and are) financed by user charges.
In many cases, however, an activity has benefits that accrue to both
public and to private groups, and it may be difficult to identify how
much of the benefits accrue to each. Because of this, it can be
difficult to know how much of the program should be financed by taxes
and how much by fees. For example, the benefits from recreation areas
are mixed. Fees for visitors to these areas are appropriate because the
visitors benefit directly from their visit, but the public in general
also benefits because these areas protect the Nation's natural and
historic heritage now and for posterity.
As a further complication, where a fee may be appropriate to finance
all or part of an activity, some consideration must be given to the ease
of administering the fee.

What should be the amount of the fee? For programs that have private
beneficiaries, the amount of the charge should depend on the costs of
producing the goods or services and the portion of the program that is
for private benefits. If the benefit is primarily private and any public
benefits are incidental, current policies support charges that cover the
full cost to the Government, including both direct and indirect costs.
When the Government is not acting in its capacity as sovereign and
engages in a business-type transaction (i.e., leasing or selling goods,
services, or resources), market price should be the basis for
establishing the fee. \3\
---------------------------------------------------------------------------
\3\ Policies for setting user charges are promulgated in OMB Circular
No. A-25: ``User Charges'' (July 8, 1993).
---------------------------------------------------------------------------
The Executive Branch is working to put cost accounting systems in
place across the Government that would make the calculation of full cost
more feasible. The difficulties in measuring full cost are associated in
part with allocating to an activity the full costs of capital,
retirement benefits, and insurance, as well as other Federal costs that
may appear in other parts of the budget. Guidance in the Statement of
Federal Financial Accounting Standards No. 4, ``Managerial Cost
Accounting Standards'' for the Federal Government (July 31, 1995),
should underlie cost accounting in the Federal Government.

Classification of user charges in the budget. As shown in Table 18-1,
most user charges are classified as offsets to outlays on the spending
side of the budget, but a few are classified on the receipts side of the
budget. An estimated $4.0 billion in 2009 are classified on the receipts
side and are included in the totals described in Chapter 17. ``Federal
Receipts.'' They are classified as receipts because they are regulatory
charges collected by the Federal Government by the exercise of its
sovereign powers. Examples include filing fees in the United States
courts, agricultural quarantine inspection fees, and passport fees.
These regulatory charges are unlike user fees classified as offsets to
outlays, which are normally for identifiable goods or services whose
benefits primarily fall to the party paying the fee and for which
alternatives may exist in the private sector or State and local sector.
The remaining user charges, an estimated $252.1 billion in 2009, are
classified as offsetting collections and receipts on the spending side
of the budget. Some of these are collected by the Federal Government by
the exercise of its sovereign powers and conceptually would appear on
the receipts side of the budget, but are required by law to be
classified on the spending side as offsetting collections or receipts.
Examples of these fees include immigration examination fees, U. S.
customs processing fees, and nuclear regulatory fees.
As shown in Table 18-4, an estimated $157.2 billion of user charges
for 2009 are credited directly to expenditure accounts, and are
generally available for expenditure when they are collected, without
further action by the Congress. An estimated $94.9 billion of user
charges for 2009 are deposited in offsetting receipt accounts, and are
available to be spent only according to the legislation that established
the charges.
As a further classification, the accompanying Tables 18-2 and 18-3
identify the user charges as discretionary or mandatory. These
classifications are terms from the Budget Enforcement Act of 1990 as
amended and are used frequently in the analysis of the budget.
``Discretionary'' in this chapter refers to user charges generally
controlled through annual appropriations acts and under the jurisdiction
of the appropriations committees in the Congress. ``Mandatory'' refers
to user charges controlled by permanent laws and under the jurisdiction
of the authorizing committees.
These and other classifications are discussed further in this volume
in Chapter 26, ``The Budget System and Concepts.''

II. TOTAL USER CHARGES

As shown in Table 18-2, total user charge collections (including those
proposed in this Budget) are estimated to be $256.1 billion in 2009,
increasing to $303.8 billion in 2013. User charge collections by the
Postal Service

[[Page 274]]

Table 18-2. TOTAL USER CHARGE COLLECTIONS
(In millions of dollars)
----------------------------------------------------------------------------------------------------------------
Estimates
Actual -----------------------------------------------------------
2007 2008 2009 2010 2011 2012 2013
----------------------------------------------------------------------------------------------------------------

Receipts

Judicial Branch: Filing fees, U. S. courts 189 189 193 209 214 219 224
Department of Agriculture: Agricultural 472 537 560 577 594 612 630
quarantine inspection fees...............
Department of the Interior: Abandoned mine 305 295 299 305 315 317 287
reclamation fund.........................
Department of State: Immigration, 1,067 821 915 1,036 1,033 1,029 1,029
passport, and consular fees..............
Department of the Treasury: Premiums, ........ ........ 116 327 554 1,336 773
terrorism risk insurance program.........
Corps of Engineers: Harbor maintenance 1,262 1,353 1,446 1,556 1,685 1,825 1,969
fees.....................................
Other..................................... 562 330 446 402 408 443 415
---------------------------------------------------------------------
Subtotal, receipts...................... 3,857 3,525 3,975 4,412 4,803 5,781 5,327

Offsetting Collections and Receipts from
the Public
Discretionary
Department of Agriculture: Food safety 299 292 307 285 289 288 290
inspection and other charges...........
Department of Commerce: Patent and 1,929 2,050 2,209 2,334 2,509 2,770 3,029
trademark, fees for weather services,
and other charges......................
Department of Defense: Commissary and 10,290 10,301 10,296 10,285 10,285 10,285 10,285
other charges..........................
Department of Energy: Federal Energy 998 1,601 1,548 1,486 1,499 1,492 1,484
Regulation Commission, power marketing,
and other charges......................
Department of Health and Human Services: 1,329 1,501 1,398 1,247 1,256 1,250 1,246
Food and Drug Administration, Centers
for Medicare and Medicaid Services, and
other charges..........................
Department of Homeland Security: Border 2,474 2,258 2,486 2,551 2,636 2,724 2,815
and Transportation Security and other
charges................................
Department of the Interior: Minerals 660 723 858 815 841 835 817
Management Service and other charges...
Department of Justice: Charges for 293 370 293 281 284 282 281
bankruptcy oversight and other charges.
Department of State: Passport and other 1,189 2,138 2,216 2,283 2,353 2,424 2,498
charges................................
Department of Transportation: Pipeline 158 161 221 8,763 9,064 9,606 10,167
safety, aviation, and other charges....
Department of the Treasury: Sale of 2,430 2,762 2,741 2,631 2,654 2,641 2,627
commemorative coins and other charges..
Department of Veterans Affairs: Medical 2,334 2,448 2,579 2,738 2,851 2,959 3,136
care and other charges.................
General Services Administration: Federal 155 82 42 40 41 40 40
buildings fund and other charges.......
Social Security Administration: State 119 135 145 159 184 166 193
supplemental fees, supplemental
security income........................
Federal Communications Commission: 381 397 423 407 409 408 405
Regulatory fees........................
Federal Trade Commission: Regulatory 167 165 191 183 185 184 183
fees...................................
Nuclear Regulatory Commission: 669 779 855 825 832 830 828
Regulatory fees........................
Securities and Exchange Commission: 1,539 1,147 1,332 1,280 1,291 1,286 1,280
Regulatory fees........................
All other agencies, discretionary user 783 330 170 162 163 162 159
charges................................
---------------------------------------------------------------------
Subtotal, discretionary user charges.. 28,196 29,640 30,310 38,755 39,626 40,632 41,763

Mandatory
Department of Agriculture: Crop 2,053 1,983 3,054 3,057 2,956 2,874 2,875
insurance and other charges............
Department of Defense: Commissary 992 816 779 599 601 558 558
surcharge and other charges............
Department of Energy: Proceeds from the 4,540 4,559 4,689 4,500 4,636 4,609 4,499
sale of energy, nuclear waste disposal,
and other charges......................
Department of Health and Human Services: 55,017 59,325 62,187 64,196 67,302 71,418 77,408
Medicare Part B and Part D insurance
premiums and other charges.............
Department of Homeland Security: 7,715 8,671 9,230 9,060 9,390 9,677 9,547
Customs, immigration, and other charges
Department of the Interior: Recreation 4,892 5,666 6,552 7,799 6,481 5,894 6,604
and other charges......................
Department of Justice: Federal Prison 508 528 570 584 597 611 625
Commissary fees and other charges......
Department of Labor: Insurance premiums 3,629 3,830 5,296 7,697 8,436 8,970 9,313
to guaranty private pensions and other
charges................................
Department of the Treasury: Bank 1,077 1,137 1,197 1,242 1,284 1,329 1,376
regulation, and other charges..........
Department of Veterans Affairs: Veterans 2,374 2,342 2,220 2,222 2,194 2,224 2,220
life insurance and other charges.......
Office of Personnel Management: Federal 11,652 12,309 13,023 13,912 14,943 15,880 16,994
employee health and life insurance fees
Federal Deposit Insurance Corporation: 592 5,546 9,947 13,141 14,462 14,426 13,865
Deposit insurance and other charges....
National Credit Union Administration: 440 390 434 446 453 481 500
Credit union share insurance and other
charges................................
Postal Service: Fees for postal services 73,891 76,961 78,322 80,395 82,784 84,822 86,254
Tennessee Valley Authority: Proceeds 9,451 10,106 10,523 10,573 10,124 10,509 10,619
from the sale of energy................
Undistributed Offsetting Receipts:
Department of Commerce: Digital ........ 11,800 2,058 ........ ........ ........ ........
television transition and public safety
fund...................................
Department of the Interior: Arctic ........ ........ ........ 7,004 4 1,006 6
National Wildlife Refuge, lease bonuses
Executive Office of the President: 6,850 ........ ........ ........ ........ ........ ........
Spectrum relocation receipts...........
Federal Communications Commission: 6,850 300 200 200 175 220 215
Spectrum auction receipts..............
Outer Continental Shelf receipts and 6,763 11,200 10,369 10,675 11,131 11,166 12,014
other collections......................
All other agencies, mandatory user 1,990 845 1,118 1,143 1,186 1,195 1,249
charges................................
---------------------------------------------------------------------
Subtotal, mandatory user charges...... 201,276 218,314 221,768 238,445 239,139 247,869 256,741
---------------------------------------------------------------------
Subtotal, user charges that are 229,472 247,954 252,078 277,200 278,765 288,501 298,504
offsetting collections and receipts
from the public......................
---------------------------------------------------------------------
TOTAL, User charges....................... 233,329 251,479 256,053 281,612 283,568 294,282 303,831
----------------------------------------------------------------------------------------------------------------

[[Page 275]]

and for Medicare premiums are the largest and are estimated to be more
than half of total user charge
collections in 2009.

III. USER CHARGE PROPOSALS

As shown in Table 18-3, the Administration is proposing new or
increased user charges, including proposed extensions of expiring
charges, that would increase collections by an estimated $4.5 billion in
2009, increasing to $19.7 billion in 2013. These amounts are collections
and receipts only. They do not include related spending.

A. Discretionary User Charge Proposals

1. Offsetting collections

Department of Agriculture: Forest Service

Fees for ecosystem services. The Budget reflects the President's
commitment to cooperative conservation and includes Ecosystems Services
Demonstration Projects that bring new partners together with the Forest
Service in a broad effort to advance market-based conservation. The
Budget provides the Secretary of Agriculture with the authority to
retain the proceeds of payments made by willing entities such as
municipalities for services derived from a particular set of management
activities that restore, enhance, and protect ecosystem function on
National Forest System lands. Examples of the outcomes of these
management activities include protecting water quality, restoring long
leaf pine forests, or reducing the risk of catastrophic wildfires.

Department of Defense (DOD)

Medical care enrollment fees and deductible. The Budget gives DOD the
authority to increase enrollment fees and deductibles for military
retirees under age 65 (and families). The new cost shares differ for
officer and enlisted retirees and for those in the different types of
plans. The Budget also assumes that retail pharmacy co-payments for all
military retirees will increase. None of these changes apply to active-
duty members and their dependents. DOD will take into account the
recommendations of the DOD Task Force on the Future of Military Health
Care before final implementation. The total 2009 savings for these
proposals is estimated to be $1,184 million.

Department of Health and Human Services: Food and Drug Administration
(FDA)

Drug review user fees for generic animal drugs. The purpose of the
user fee is to improve review times of generic animal drug applications.
The Budget proposes a new user fee to generate additional resources to
support FDA generic animal drug review activities. The proposed generic
drug user fee would be targeted to improve review times and reduce the
current backlog of generic animal drug applications.
Generic drug review activities fees. Generic drugs play an important
role in reducing the cost of pharmaceuticals. The Budget proposes a new
user fee to generate additional resources to support FDA's generic drug
review activities. Similar to the purpose of FDA's current prescription
drug user fees, the proposed generic drug user fee would be targeted
towards improving review times and reducing the current backlog of
applications.
Follow-on biologics user fees. The Budget proposes to establish a new
regulatory pathway for FDA to approve follow-on biologics (FOB). FOBs
are generic versions of therapies that contain proteins derived from
living cells. The Administration proposal would protect patient safety,
promote innovation, and include a financing structure to cover the costs
of this activity through user fees. The 2009 Budget does not include
user fee estimates.
Animal drug user fee reauthorization. The Animal Drug User Fee Act
will expire on October 1, 2008. This law authorizes FDA to assess and
collect fees associated with the pre-market review of animal drugs. The
Administration supports reauthorizing the collection and spending of
these fees.

Centers for Medicare and Medicaid Services

Survey and certification user fees. The Budget proposes a user fee
for the survey and certification program within the Centers for Medicare
and Medicaid Services. The agency would charge facilities participating
in Medicare and Medicaid a fee for conducting follow-up surveys, which
verify that they have taken appropriate action to correct identified
deficiencies in compliance with specific Federal health, safety, and
quality standards.

Department of the Interior

Bureau of Land Management: Repeal Energy Act fee prohibition. A last-
minute addition to the 2005 Energy Policy Act prohibited the Bureau of
Land Management from implementing new user fees for oil and gas permit
processing and instead diverted existing rental receipts to make up for
the lost program funding. The Budget proposes to repeal these changes
and substitute user fees for the mandatory funding provided by the Act.
The proposed fees are expected to generate at least $34 million per year
beginning in 2009, thereby reducing the cost to taxpayers for operating
a program that benefits specific users. Notwithstanding the fee
prohibition, a comparable oil and gas permitting fee was enacted as part
of the 2008 Consolidated Appropriations Act, but this fee is only in
place for fiscal year 2008. The Administration is proposing a more
permanent solution through a repeal of the Energy Policy Act fee
prohibition.

[[Page 276]]

Table 18-3. USER FEE AND OTHER USER CHARGE PROPOSALS \1\
(Estimated collections in millions of dollars)
----------------------------------------------------------------------------------------------------------------
2008 2009 2010 2011 2012 2013 2009-2013
----------------------------------------------------------------------------------------------------------------

OFFSETTING COLLECTIONS AND RECEIPTS

DISCRETIONARY:

1. Offsetting collections

Department of Agriculture
Forest Service: Fees for ecosystem services.. ....... 10 ....... ....... ....... ....... 10

Department of Defense
Medical care enrollment fees and deductible.. ....... 1,184 2,598 3,703 4,043 4,397 15,925

Department of Health and Human Services
Food and Drug Administration:
Drug review user fees for generic animal ....... 5 5 5 5 5 25
drugs.....................................
Generic drug review activities fees........ ....... 17 17 17 17 17 84
Follow-on biologics user fees.............. ....... ....... ....... ....... ....... ....... .........
Animal drug user fee reauthorization....... ....... 14 14 14 14 15 70
Centers for Medicare and Medicaid Services: ....... 35 34 34 34 34 171
Survey and certification user fees..........

Department of the Interior
Bureau of Land Management: Repeal Energy Act ....... 34 34 34 34 34 170
fee prohibition.............................

Department of Transportation
Federal Aviation Administration: User fee ....... ....... 8,550 8,849 9,392 9,953 36,744
proposal....................................

2. Offsetting receipts

Department of Housing and Urban Development
Office of Federal Housing Enterprise ....... -67 -64 -65 -65 -70 -331
Oversight...................................
----------------------------------------------------------------
Subtotal, discretionary user charge ....... 1,232 11,187 12,590 13,473 14,384 52,867
proposals...............................

MANDATORY:

1. Offsetting collections

Department of Labor
Pension Benefit Guaranty Corporation premiums ....... 380 2,217 2,093 2,127 2,056 8,873

Federal Housing Enterprise Regulator
Government-Sponsored Enterprises regulatory ....... 107 110 113 116 119 565
fee.........................................

Federal Housing Finance Board
Federal Home Loan Bank fees.................. ....... -38 -40 -41 -43 -43 -205

2. Offsetting receipts

Department of Agriculture
Food Safety and Inspection Service user fees ....... 96 98 100 102 104 500
\2\.........................................
Grain, Inspection, Packers, and Stockyards ....... 27 30 30 31 32 150
Administration user fees \2\................
Animal and Plant Health Inspection Service ....... 20 27 27 28 29 131
user fees \2\...............................
Agricultural Marketing Service inspection and ....... 10 10 10 10 10 50
grading services............................
Federal crop insurance fees \2\.............. ....... ....... 15 15 15 15 60

Department of Health and Human Services
Food and Drug Administration: Re-inspection ....... 27 28 28 29 30 142
fees and export certification fees \2\......
Centers for Medicare and Medicaid: Additional ....... 410 730 1,000 1,320 1,720 5,180
Medicare premiums...........................

Department of Homeland Security
Passenger security fee surcharge to fund ....... 426 426 426 426 ....... 1,704
baggage screening systems...................

Department of Housing and Urban Development
Government-Sponsored Enterprises oversight ....... 6 6 6 6 6 30
fees........................................

Department of the Interior
Arctic National Wildlife Refuge lease
bonuses:
Collections for payment to Alaska.......... ....... ....... 3,502 2 503 3 4,010
Collections deposited in the Treasury...... ....... ....... 3,502 2 503 3 4,010
Require upfront payment of coal bonus bid
receipts:
Collections for payment to States.......... ....... 385 676 -48 -506 -225 282
Collections deposited in the Treasury...... ....... 385 676 -48 -506 -225 282
Amend Bureau of Land Management's Federal ....... 5 10 50 50 55 170
land sale authority.........................

Department of Labor
Foreign labor certification fees............. ....... 95 95 95 95 95 475

Department of Veterans Affairs
Pharmacy co-pay increase \2\................. ....... 335 292 287 334 355 1,603
Income-based medical care enrollment fees \2\ ....... ....... 129 127 130 128 514
Third-party insurance co-payment offset \2\.. ....... 44 44 44 43 43 218

Corps of Engineers--Civil Works
Additional recreation fees................... ....... 9 17 17 17 17 77

Environmental Protection Agency
Pesticide user fees \2\...................... ....... 48 48 47 47 59 249
Pre-manufacture notice user fees \2\......... ....... 4 8 8 8 8 36

[[Page 277]]

Commodity Futures Trading Commission
Transaction fees \2\......................... ....... 96 100 103 107 111 517

Federal Communications Commission
Spectrum license fee authority............... 50 150 300 300 400 450 1,600
Prospective ancillary terrestrial component 30 60 100 125 125 125 535
spectrum license fees.......................
Extend spectrum auction authority............ ....... ....... ....... ....... 200 200 400
Domestic satellite spectrum auctions......... 250 100 100 75 20 15 310
----------------------------------------------------------------
Subtotal, mandatory user charge proposals.. 330 3,187 13,256 4,993 5,737 5,295 32,468
----------------------------------------------------------------
Subtotal, user charge proposals that are 330 4,419 24,443 17,583 19,210 19,679 85,335
offsetting collections and receipts.......

GOVERNMENTAL RECEIPTS

Department of the Interior
Migratory bird hunting and conservation ....... 14 14 14 14 14 70
stamps......................................

Department of Transportation
Federal Aviation Administration overflight ....... ....... -54 -56 -58 -60 -228
fees........................................

Corps of Engineers--Civil Works
Inland waterways trust fund (net impact)..... ....... 99 103 104 136 103 545
----------------------------------------------------------------
Subtotal, governmental receipts user charge ....... 113 63 62 92 57 387
proposals.................................
----------------------------------------------------------------

Total, user charge proposals................... 330 4,532 24,506 17,645 19,302 19,736 85,722
----------------------------------------------------------------------------------------------------------------
\1\ A negative sign indicates a decrease in collections.
\2\ If enacted, the Administration will work to classify the collections as discretionary offsets beginning in
2010.

Department of Transportation: Federal Aviation Administration (FAA)

User fee proposal. The Budget includes a reauthorization proposal
that would make the Federal Aviation Administration's financing system
more cost-based. The FAA's current excise tax system, which generated
$11.5 billion in 2007, is largely based on taxes on the price of airline
tickets. This system does not have a direct relationship between the
taxes paid by users and the air traffic control services provided by the
FAA. Under the reauthorization proposal, FAA would collect user fees
from commercial aviation operators for air traffic control (ATC)
services. Implementing user fees for ATC services creates incentives to
make the system more efficient and responsive to user needs. FAA would
have the authority to collect the user fees that directly offset the
cost of its operations; expenditure of the proceeds from these fees
would be subject to the appropriations process. The Budget assumes FAA
will implement its new financing system starting in 2010, and estimates
FAA will collect $8.6 billion in user fees during the first year.

2. Offsetting receipts

Department of Housing and Urban Development

Office of Federal Housing Enterprise Oversight. This proposal is
discussed below in the section on the Federal Housing Enterprise
Regulator.

B. Mandatory User Charge Proposals

1. Offsetting collections

Department of Labor

Pension Benefit Guaranty Corporation (PBGC) premiums. While the
Deficit Reduction Act of 2005 and the Pension Protection Act of 2006
made significant structural changes to the retirement system, they did
not fully address the long-term challenges facing PBGC. Further reforms
are needed to address the current $14 billion gap between PBGC's
liabilities and its assets. The Budget proposes to give PBGC's Board the
authority to raise premiums to produce the revenue necessary to meet
expected future claims and retire PBGC's deficit over ten years. Under
this proposal, PBGC's Board would have the flexibility to make a broad
range of changes to premiums in order to improve PBGC's financial
condition and safeguard the future benefits of American workers. The
Administration is committed to restoring the solvency of the pension
insurance system and avoiding a future taxpayer bailout.

Federal Housing Enterprise Regulator

Government-Sponsored Enterprises (GSE) regulatory fee. The
Administration will again propose broad reform of the supervisory system
for GSEs in the housing market. Fees currently collected by the Office
of Federal Housing Enterprise Oversight in the Department of Housing and
Development and the Federal Housing Finance Board would instead be
collected by a new housing GSE safety and soundness regulator. For
additional information, see the ``Credit and Insurance'' chapter in this
volume.

[[Page 278]]

Federal Housing Finance Board

Federal Home Loan Bank fees. This proposal is discussed above in the
section on the Federal Housing Enterprise Regulator.

2. Offsetting receipts

Department of Agriculture

Food Safety and Inspection Service (FSIS) user fees. This Budget
proposes two new user fees, a licensing fee and a performance fee. These
two fees do not try to completely offset a specific portion of the Food
Safety and Inspection Services operational expenses. The recommended
fees, estimated to be $96 million in the first year, include:
$92 million for a licensing fee scaled to the size of the
operation, and
$4 million for a performance fee. Plants that have
resampling and retesting due to positive samples, recalls, or
are linked to outbreaks would pay a fee to FSIS for each
incident.
Grain Inspection, Packers, and Stockyards Administration (GIPSA) user
fees. The Administration proposes to establish a fee to cover the cost
associated with GIPSA's standardization activities and a licensing fee
to cover the cost associated with administering meat packers and
stockyards activities.
Animal and Plant Health Inspection Service user fees. The
Administration proposes to establish user fees for animal welfare
inspections for animal research facilities, carriers, and in-transit
handlers of animals, and for individuals or companies who need a license
to market a veterinary biologic and for permits for biotechnologically
derived products.
Agricultural Marketing Service (AMS) inspection and grading services.
Country of Origin Labeling (COOL) becomes mandatory for all covered
commodities on September 30, 2008. Currently, AMS operates a small COOL
enforcement program for fish and shellfish compliance (the only
commodities where labeling is now required). As part of the 2009 Budget,
the agency will propose to charge a mandatory fee for the full
implementation of a complete COOL enforcement program for the following
commodities, in addition to the current fish and shellfish items: muscle
cuts of beef (including veal), lamb, and pork; ground beef, ground lamb
and ground pork; perishable agricultural commodities; and peanuts.
Additional commodities may also be considered. The additional funds will
be deposited into the agency's existing trust account.
Federal crop insurance fees. The Administration proposes to implement
a participation fee in the Federal crop insurance program to fund
modernization and future maintenance of the existing information
technology (IT) system. The fee would be charged to insurance companies
participating in the Federal crop insurance program based on a rate of
about one-half cent per dollar of premium sold. Because it is the
companies that will most benefit from better, more advanced computer
systems, it is reasonable that they contribute to the modernization and
maintenance of these systems.

Department of Health and Human Services: Food and Drug Administration
(FDA)

Re-inspection fees. FDA conducts post-market inspections of food,
human drug, biologic, animal drug and feed, and medical device
manufacturers to assess their compliance with Good Manufacturing
Practice requirements. The Administration proposes new fees that would
be assessed for repeat inspections due to violations found during the
first inspection.
Food and animal feed export certification fees. FDA collects user
fees for the issuance of export certifications for human and animal
drugs, and medical devices as authorized by the Federal Food, Drug, and
Cosmetic Act. The Administration proposes to expand FDA's authority to
collect user fees for the issuance of export certificates for foods and
animal feed. Timely issuance of food/feed export certificates funded
through user fees would improve the ability of food and animal feed
producers to export their products.

Centers for Medicare and Medicaid Services

Additional Medicare premiums. Medicare beneficiaries share in the
costs of their health services through premiums, deductibles, and co-
insurance. The Medicare Prescription Drug, Improvement, and
Modernization Act of 2003 (MMA) began to limit the growth in subsidies
for certain higher-income beneficiaries. Beneficiaries who are most able
to contribute to the costs of their coverage have more responsibility
and ownership over their health care utilization and costs. In order to
increase beneficiary knowledge about health care choices and costs, the
Budget proposes to encourage greater individual responsibility for
health care use and costs for high-income beneficiaries who are most
able to contribute to the costs of their coverage.

Department of Homeland Security

Passenger security fee surcharge to fund baggage screening systems.
The President's Budget proposes a temporary, four-year surcharge on the
passenger security fee of $0.50 per enplanement with a maximum increase
of $1.00 per one-way trip. The additional fee collections of an
estimated $426 million per year would be deposited in the Aviation
Security Capital Fund to recapitalize checked baggage screening devices
deployed immediately after September 11, 2001, and accelerate deployment
of inline systems that will increase baggage throughput up to 300
percent.

Department of Housing and Urban Development (HUD)

Government-Sponsored Enterprises (GSE) oversight fees. Upon enactment
of the Administration's proposal for a strengthened regulator for GSEs,
the cost of HUD's responsibilities under the Federal Housing Enterprise
Safety and Soundness Act of 1992, and amendments as proposed, would be
assessed on Fannie Mae and Freddie Mac. These responsibilities include
the establishment and enforcement of affordable housing goals for the
GSEs, ensuring GSE compliance with fair housing laws, and providing
consultation to the safety

[[Page 279]]

and soundness regulator on the GSEs' new activities. The cost of these
regulatory responsibilities is currently in the HUD salaries and
expenses account as a non-reimbursable expense.

Department of the Interior

Arctic National Wildlife Refuge lease bonuses. The Budget includes a
proposal to authorize the Department of the Interior to conduct
environmentally responsible oil and gas exploration and development
within a small area of the Arctic National Wildlife Refuge, sometimes
referred to as the ``1002 Area,'' located in northern Alaska. The
Department of the Interior estimates that recoverable oil from this area
is between 5.7 billion and 16 billion barrels. The Budget assumes that
the first oil and gas lease sale would be held in 2010 and would result
in an estimated $7 billion in new revenues. All oil and gas revenues
from the 1002 Area would be shared fifty percent with the State of
Alaska, including the estimated $6 million in annual rental payments.
The Federal share of revenues would be deposited in the Treasury.
Require upfront payment of coal bonus bid receipts. The Budget
proposes to amend the Mineral Leasing Act to change the current practice
of allowing bonus bid payments for coal lease sales to be made over a
five-year period. Instead, it would require the full payment to be made
in the sale year, increasing near-term revenues, but reducing revenues
in later years when deferred payments under the current system would
otherwise be collected. Fifty percent of coal bonus bid revenues are
currently provided to the States, so the proposal would have an
identical impact on state revenues.
Amend Bureau of Land Management's (BLM) Federal land sale authority.
The Administration will propose legislation to amend BLM's land sale
authority under the Federal Land Transaction Facilitation Act (FLTFA)
to: (1) allow BLM to use updated management plans to identify areas
suitable for disposal; (2) allow a portion of the receipts to be used by
BLM for restoration projects; (3) return 70 percent of the net proceeds
from these sales to the Treasury; and (4) cap Department of the Interior
receipt retention at $60 million per year. BLM is currently limited to
selling lands that had been identified for disposal in land use plans
that were in effect prior to enactment of FLTFA. Use of the receipts is
currently limited to the purchase of other lands for conservation
purposes. The new receipts shown in this chapter reflect only a portion
of the savings from this proposal; additional savings will be generated
by redirecting receipts under the existing FLFTA authority to the
Treasury. The amounts shown in Table 18-3 reflect receipts only and do
not include related spending.

Department of Labor

Foreign labor certification fees. The 2009 Budget proposes legislation
to establish cost-based user fees for new applications under the
permanent and H-2B temporary foreign labor certification programs, and
proposes legislation to allow the Department to retain fees for
applications under the H-2A temporary labor certification program and
modify the fee to cover program costs. The fees would offset the State
and Federal costs of administering these programs, and once fully
implemented would eliminate the need for appropriations for this
purpose. Upon enactment of the fee, requests for funding in the Foreign
Labor Certification administration account would be adjusted
accordingly.

Department of Veterans Affairs

Medical care fees. The President's Budget includes legislation to
implement new or higher fees for non-disabled higher-income veterans (PL
7/8 veterans). These veterans will pay higher drug co-pays (from $8 to
$15) and new income-based annual enrollment fees that start at $250 for
those with household incomes of $50,000 and rise to $750 for those with
incomes of $100,000 or greater. These proposals do not pertain to
veterans who are considered among VA's core mission and the highest
priority--those with service disabilities, lower incomes, or special
needs. The Budget also includes technical correction language to ensure
that current co-pays are charged to all eligible veterans equally and
not reduced if a veteran has health insurance. These proposals will
result in an additional $379 million in estimated receipts for 2009.

Corps of Engineers--Civil Works

Additional recreation fees. The Corps of Engineers manages 4,300
recreation areas at 465 Corps projects (mostly lakes and reservoirs) on
12 million acres in 43 States at an annual cost of about $300 million.
The Administration re-proposes a recreation modernization (``RecMod'')
initiative that would encourage the collection of entrance fees (not
currently authorized) and the creation of public/private partnerships to
improve Corps recreation facilities and services at little or no cost to
the Federal Government. The Corps would implement user fees and private/
public partnerships selectively, at recreation areas where fees would be
appropriate. Some Corps recreation areas are isolated and remote;
raising fees there might not be productive. But others are integral
parts of prosperous urban communities with valuable lake-front property.
Those communities may decide to help upgrade the Corps recreation areas
that their citizens enjoy to provide amenities that might not otherwise
be available.

Environmental Protection Agency (EPA)

Pesticide user fees. EPA presently collects fees from entities
seeking to register their pesticides and from entities with existing
pesticides registered for use in the United States. The Administration
proposes to better cover the costs of EPA's pesticide services by
increasing collections of currently authorized, but soon to expire,
pesticide user fees. Furthermore, the Federal Food, Drug, and Cosmetic
Act requires EPA to collect fees for the establishment and reassessment
of pesticide tolerances. However, collection of these fees has been
blocked through 2012. The Administration proposes to

[[Page 280]]

eliminate the prohibition and collect the tolerance fee in 2009. In
addition, amendments to the Federal Insecticide, Fungicide, and
Rodenticide Act require EPA to implement a new program to review all
registered pesticides on a 15 year cycle to ensure that registrations
reflect current science. EPA initiated this new Registration Review
program in 2007. If EPA determines that a pesticide adversely impacts an
endangered species during registration review, additional work is
required to ensure adequate protections are implemented. The proposed
increase in maintenance fees is designed to cover the incremental cost
of this work.
Pre-manufacture notice user fees. EPA presently collects fees from
chemical manufacturers seeking to bring new chemicals into commerce.
These fees are authorized by the Toxic Substances Control Act and are
subject to an outdated statutory cap. The Administration proposes to
eliminate the cap so that EPA can recover a greater portion of the cost
of the program.

Commodity Futures Trading Commission (CFTC)

Transaction fees. The CFTC is the only Federal financial regulator
that does not derive its funding from the specialized entities it
regulates. The Administration will propose legislation to collect a fee
on the settlement of contracts on commodity futures, options on futures,
and other transactions cleared by derivatives clearing organizations.
The fees would be set at a level to equal the costs to the taxpayer of
funding CFTC's Market Oversight and Clearing and Intermediary Oversight
functions, an estimated $96 million in 2009. Similar fees are already
imposed on futures exchanges to fund the programs of the futures
industry's self-regulatory organization, and will help to offset the
deficit impact of general taxpayer funding of the CFTC's activities.

Federal Communications Commission

Spectrum license fee authority. To continue to promote efficient
spectrum use, the Administration proposes legislation to provide the
Federal Communications Commission with new authority to use other
economic mechanisms, such as fees, as a spectrum management tool. The
Commission would be authorized to set user fees on unauctioned spectrum
licenses based on spectrum-management principles. Fees would be phased
in over time as part of an ongoing rulemaking process to determine the
appropriate application and level for fees. Fee collections are
estimated to begin in 2008, and total $4.1 billion through 2018.
Prospective ancillary terrestrial component spectrum license fees.
The Administration proposes legislation to improve the management of
hybrid terrestrial - satellite mobile communications spectrum licenses
by setting a fee on the terrestrial authority of these integrated
networks. Under current policy, these licenses are granted free of
charge, though providers will compete with terrestrial wireless carriers
that have purchased licenses at auction. Setting a fee on the Ancillary
Terrestrial Component of Mobile Satellite Service licenses will help to
ensure that the radio spectrum is put to its most highly valued use by
promoting consideration of the economic value of the spectrum, provide
incentive for timely and robust network development, and improve equity
relative to service providers that purchase their spectrum licenses in
auctions. Receipts associated with this policy are estimated to begin in
2008, and total $1.2 billion through 2018.
Extend spectrum auction authority. The Administration proposes
legislation to extend indefinitely the authority of the FCC to auction
spectrum licenses, which expires on September 30, 2011. The additional
receipts associated with this permanent extension are estimated to total
$1.4 billion through 2018.
Domestic satellite spectrum auctions. The Administration proposes
legislation to ensure that spectrum licenses for predominantly domestic
satellite services are assigned efficiently and effectively through
competitive bidding. Services such as Direct Broadcast Satellite and
Satellite Digital Audio Radio Services were assigned by auction prior to
a 2005 court decision that questioned this practice on technical
grounds. By clarifying through legislation that auctions of licenses for
these domestic satellite services are authorized, prior policy of the
Federal Communications Commission will be restored. Auction receipts
associated with this clarification are estimated to begin in 2008, and
total $593 million through 2018.

C. User Charge Proposals that are Governmental Receipts

Department of the Interior

Migratory bird hunting and conservation stamps. Federal migratory
bird hunting and conservation stamps, commonly know as ``Duck Stamps,''
were originally created in 1934 as the Federal licenses required for
hunting migratory waterfowl. Today, ninety-eight percent of the receipts
generated from the sale of these stamps ($15 per stamp per year) are
used to acquire important migratory bird breeding areas, migration
resting places, and wintering areas. The land and water interests
located and acquired with the Duck Stamp funds establish or add to
existing migratory bird refuges and waterfowl production areas. The
price of the Duck Stamp has not increased since 1991; however, the cost
of land and water has increased significantly over the past 16 years.
The Administration proposes to increase these fees to $25 per stamp per
year, effective beginning in 2009.

Department of Transportation: Federal Aviation Administration

Overflight fees. This proposed change is part of the Department of
Transportation proposal discussed above for Federal Aviation
Administration user fees.

Corps of Engineers--Civil Works

Inland waterways trust fund (net impact). Commercial barges that use
the inland waterways now pay an excise tax of 20 cents per gallon on
diesel fuel, which is deposited in the Inland Waterways Trust Fund. The
tax does not raise enough revenue to cover the required 50 percent non-
Federal share of the costs

[[Page 281]]

that the Army Corps of Engineers is spending to construct, replace,
expand, and rehabilitate the locks and dams and other features that make
barge transportation possible on the inland waterways. To address this
imbalance between receipts and expenditures, the Administration proposes
to phase out the current excise tax for inland waterways users and
replace it with a more efficient user fee tied to the level of spending
for inland waterways construction, replacement, expansion, and
rehabilitation work.

OTHER OFFSETTING COLLECTIONS AND RECEIPTS

Table 18-4 shows the distribution of user charges and other offsetting
collections and receipts from the public according to whether they are
offsetting collections credited to expenditure accounts or offsetting
receipts. The table shows that total offsetting collections and receipts
from the public are estimated to be $330.2 billion in 2009. Of these, an
estimated $183.3 billion are offsetting collections credited to
expenditure accounts and an estimated $146.9 billion are deposited in
offsetting receipt accounts.
Information on the user charges presented in Table 18-4 is available
in Tables 18-2 and 18-3 and the discussion that accompanies those
tables. Major offsetting collections deposited in expenditure accounts
that are not user charges include collections by the Commodity Credit
Corporation fund in the Department of Agriculture, which are related to
loans; collections from States to supplement payments in the
supplemental security income program; and pre-credit reform loan
repayments. Major offsetting receipts that are not user charges include
military assistance program sales and interest income.
Table 18-5 includes all offsetting receipts deposited in receipt
accounts. These include offsetting receipts from the public (as
summarized in Table 18-4) and also payments from one part of the
Government to another, called intragovernmental transactions. These
receipts are offset (deducted) from outlays in the Federal budget. In
total, offsetting receipts are estimated to be $782.1 billion in 2009:
$635.2 billion are intragovernmental transactions; and $146.9 billion
are from the public. The $146.9 billion in offsetting receipts from the
public consist of proprietary receipts from the public ($136.6 billion)
and offsetting governmental receipts ($10.4 billion).
As noted above, offsetting collections and receipts by agency are also
displayed in Table 21-1, which appears in Chapter 21, ``Outlays to the
Public, Gross and Net,'' of this volume.

[[Page 282]]

Table 18-4. OFFSETTING COLLECTIONS AND RECEIPTS FROM THE PUBLIC
(In billions of dollars)
------------------------------------------------------------------------
Estimate
Actual ---------------------------
2007 2008 2009
------------------------------------------------------------------------
Offsetting collections (credited
to expenditure accounts):
User charges:
Postal service stamps and 73.9 77.0 78.3
other postal fees (off-
budget)....................
Defense Commissary Agency... 5.5 5.5 5.6
Employee contributions for 9.4 9.9 10.6
employees and retired
employees health benefits
funds......................
Sale of energy:
Tennessee Valley Authority 9.5 10.1 10.5
Bonneville Power 3.3 3.2 3.5
Administration...........
All other user charges...... 36.4 41.5 48.8
---------------------------------------
Subtotal, user charges.... 138.0 147.2 157.2
Other collections credited to
expenditure accounts:
Commodity Credit Corporation 11.5 11.8 10.9
fund.......................
Supplemental security income 4.3 4.5 4.7
(collections from the
States)....................
Other collections........... 12.4 10.4 10.5
---------------------------------------
Subtotal, other 28.3 26.6 26.1
collections..............
---------------------------------------
Subtotal, offsetting 166.3 173.9 183.3
collections................

Offsetting receipts (deposited
in receipt accounts):
User charges:
Medicare premiums........... 50.3 54.4 57.1
Outer Continental Shelf 6.8 11.1 10.2
rents, bonuses, and
royalties..................
All other user charges...... 34.4 35.2 27.6
---------------------------------------
Subtotal, user charges 91.5 100.7 94.9
deposited in receipt
accounts.................
Other collections deposited in
receipt accounts:
Military assistance program 15.8 15.5 15.0
sales......................
Interest income............. 16.0 16.9 15.8
All other collections 31.1 31.4 21.2
deposited in receipt
accounts...................
---------------------------------------
Subtotal, other 62.9 63.8 52.0
collections deposited in
receipt accounts.........
---------------------------------------
Subtotal, offsetting receipts. 154.4 164.5 146.9
---------------------------------------
Total, offsetting collections 320.7 338.4 330.2
and receipts from the public...

Total, offsetting collections 246.7 261.3 251.8
and receipts excluding off-
budget.........................

ADDENDUM:

User charges that are 229.5 248.0 252.1
offsetting collections and
receipts \1\.................
Other offsetting collections 91.2 90.4 78.1
and receipts from the public.
---------------------------------------
Total, offsetting 320.7 338.4 330.2
collections and receipts
from the public............
------------------------------------------------------------------------
\1\ Excludes user charges that are classified on the receipts side of
the budget. For total user charges, see Table 18.1 or Table 18.2.

[[Page 283]]

Table 18-5. OFFSETTING RECEIPTS BY TYPE
(In millions of dollars)
----------------------------------------------------------------------------------------------------------------
Estimate
Source 2007 -----------------------------------------------------------------------
Actual 2008 2009 2010 2011 2012 2013
----------------------------------------------------------------------------------------------------------------
INTRAGOVERNMENTAL
TRANSACTIONS:
On-budget receipts:
Federal intrafund
transactions:
Distributed by agency:
Interest from the 737 699 858 1,110 1,299 1,544 1,721
Federal Financing
Bank.................
Proposed Legislation .......... .......... -15 -62 -143 -251 -385
(Non-PAYGO)........
Interest on Government 1,957 1,455 1,529 752 775 803 835
capital in
enterprises..........
Interest received by 191 165 175 186 201 220 240
retirement and health
benefits funds.......
General fund payments
to retirement and
health benefits
funds:
Employees health 5,400 5,600 5,400 5,500 5,500 5,600 5,600
benefits fund....
DOD retiree health 19,653 17,734 19,175 20,767 22,542 24,471 26,536
care fund........
Miscellaneous 345 357 423 520 483 485 468
Federal
retirement funds.
Other............. 6,931 4,378 4,860 5,380 5,869 6,032 6,721
Undistributed by agency:
Employing agency
contributions
DOD retiree health 11,548 11,496 10,676 12,919 13,810 14,720 15,636
care fund........
-----------------------------------------------------------------------------------
Subtotal, Federal 46,762 41,884 43,081 47,072 50,336 53,624 57,372
intrafund transactions...
Trust intrafund
transactions:
Distributed by agency:
Payment to 5,411 5,388 5,590 5,928 6,300 6,201 6,593
railroad
retirement (from
off-budget)......
Other............. 1 1 6 6 6 6 6
-----------------------------------------------------------------------------------

Subtotal, Trust intrafund 5,412 5,389 5,596 5,934 6,306 6,207 6,599
transactions.............
-----------------------------------------------------------------------------------

Subtotal, intrafund 52,174 47,273 48,677 53,006 56,642 59,831 63,971
transactions...............

Interfund transactions:
Distributed by agency:
Federal fund payments
to trust funds:
Contributions to
insurance programs:
Military 26,048 46,187 47,919 49,717 51,581 53,515 55,523
retirement fund..
Supplementary 179,183 181,032 193,263 202,304 219,366 227,564 254,325
medical insurance
Proposed .......... .......... -1,804 -3,625 -5,331 -6,955 -8,615
Legislation
(Non-PAYGO)....
Hospital insurance 11,355 13,273 16,244 16,933 18,225 19,677 21,937
Railroad social 131 140 164 174 186 203 223
security
equivalent
benefit fund.....
Rail industry 329 306 339 352 365 379 392
pension fund.....
Civilian 31,303 30,531 31,310 32,110 32,699 33,499 34,501
supplementary
retirement
contributions....
Unemployment 756 750 786 802 933 884 848
insurance........
Other 850 937 895 899 863 842 829
contributions....
Other payments:
Miscellaneous 1,506 1,433 1,537 1,468 1,470 1,461 1,453
payments.........
Proposed .......... .......... 2,710 .......... .......... .......... ..........
Legislation
(Non-PAYGO)....
Trust fund payments
to Federal funds
Other............. 18,825 1,858 1,900 1,958 2,007 2,067 2,117
Proposed .......... .......... 2,288 -411 -398 -392 -388
Legislation
(Non-PAYGO)....
Undistributed by
agency:
Employer share,
employee retirement
(on-budget):
Civil service 14,480 14,664 15,955 17,392 19,017 20,694 22,957
retirement and
disablity
insurance........
Proposed .......... .......... 2 8 15 23 31
Legislation
(Non-PAYGO)....
CSRDI from Postal 2,883 3,600 3,865 4,144 4,434 4,736 5,048
Service..........
Hospital insurance 2,826 2,931 3,007 3,105 3,254 3,340 3,505
(contribution as
employer)........
Postal Service 712 767 799 835 874 916 959
contributions to
FHI..............
Military 16,817 17,702 19,523 19,841 20,583 21,388 22,092
retirement fund..
Other federal 210 195 197 200 202 204 207
employees
retirements......
Interest received 71,964 83,527 86,957 88,706 92,369 95,699 99,835
by on-budget
trust funds......
Proposed .......... .......... 122 610 1,716 3,423 5,524
Legislation
(Non-PAYGO)....
-----------------------------------------------------------------------------------
Subtotal, Interfund 380,178 399,833 427,978 437,522 464,430 483,167 523,303
transactions.............
-----------------------------------------------------------------------------------
Subtotal, On-budget receipts 432,352 447,106 476,655 490,528 521,072 542,998 587,274

[[Page 284]]

Off-budget receipts:
Interfund transactions:
Distributed by agency:
Federal fund payments
to trust funds:
Old-age, survivors 19,325 18,725 22,887 25,326 27,484 30,251 33,622
and disablitity,
insurance........
Undistributed by agency:
Employer share, 12,299 13,087 13,784 14,551 15,543 16,281 17,317
employee retirement
(off-budget).........
Interest received by 106,003 114,311 121,864 131,441 142,233 154,719 167,659
off-budget trust
funds................
Proposed Legislation .......... .......... .......... .......... .......... .......... -397
(Non-PAYGO)........
Proposed Legislation .......... .......... -14 -52 -62 -68 -67
(PAYGO)............
-----------------------------------------------------------------------------------
Subtotal, Off-budget 137,627 146,123 158,521 171,266 185,198 201,183 218,134
receipts...................
-----------------------------------------------------------------------------------
Subtotal, Intragovernmental 569,979 593,229 635,176 661,794 706,270 744,181 805,408
Transactions...............
===================================================================================
PROPRIETARY RECEIPTS:
Distributed by agency:
Interest and dividends:
Interest on foreign 190 107 107 107 107 107 107
loans and deferred
foreign collections....
Interest on deposits and 1,174 1,026 866 901 928 930 930
loan accounts..........
Proposed Legislation .......... .......... 10 10 10 10 10
(PAYGO)..............
Other interest.......... 10,394 12,799 13,420 14,226 15,195 16,197 17,225
Dividends and other 4,248 2,953 1,436 1,487 1,524 1,525 1,513
earnings.................
-----------------------------------------------------------------------------------
Subtotal, Interest and 16,006 16,885 15,839 16,731 17,764 18,769 19,785
dividends................
Royalties and rents:
Royalties and rents..... 4,129 4,665 4,836 5,333 5,614 5,904 6,011
Proposed Legislation .......... .......... 719 1,304 -146 -1,061 -501
(PAYGO)..............
-----------------------------------------------------------------------------------
Subtotal, Royalties and 4,129 4,665 5,555 6,637 5,468 4,843 5,510
rents....................
Sale of products:
Sale of timber and other 162 250 230 237 247 272 298
natural land products..
Sale of minerals and 56 159 86 89 94 96 100
mineral products.......
Sale of power and other 648 697 627 675 630 622 648
utilities..............
Proposed Legislation .......... .......... 17 207 17 17 17
(PAYGO)..............
Other................... 98 121 115 102 122 119 105
Proposed Legislation .......... .......... -8 -8 -8 -8 -8
(PAYGO)..............
-----------------------------------------------------------------------------------
Subtotal, Sale of products 964 1,227 1,067 1,302 1,102 1,118 1,160
Fees and other charges for
services and special
benefits:
Medicare premiums and 50,273 54,401 57,098 59,054 62,167 66,199 72,035
other charges..........
Proposed Legislation .......... .......... -13 -115 -272 -339 -286
(PAYGO)..............
Nuclear waste displosal 754 766 764 764 767 769 771
revenues...............
Veterans life insurance 139 127 118 108 99 89 77
(trust funds)..........
Other services and 11,465 11,196 11,634 12,164 12,807 13,476 14,349
special benefits.......
Proposed Legislation .......... .......... 34 34 34 34 34
(Non-PAYGO)..........
Proposed Legislation .......... .......... 692 824 826 883 904
(PAYGO)..............
-----------------------------------------------------------------------------------
Subtotal, Fees and other 62,631 66,490 70,327 72,833 76,428 81,111 87,884
charges for services and
special benefits.........
Sale of Government
property:
Military assistance 15,833 15,508 15,011 12,462 12,687 12,915 13,147
program sales (trust
funds).................
Sale of land and other 146 298 242 387 193 200 207
real property..........
Proposed Legislation .......... .......... -15 -13 20 20 21
(PAYGO)..............
Other sales of 204 220 232 130 131 115 115
government property....
-----------------------------------------------------------------------------------
Subtotal, Sale of 16,183 16,026 15,470 12,966 13,031 13,250 13,490
Government property......
Realization upon loans and
investments:
Negative and downward 12,827 12,882 1,195 891 870 833 903
reestimates............
Proposed Legislation .......... .......... -462 -444 -447 -445 -443
(Non-PAYGO)..........
Proposed Legislation .......... .......... 1,591 6 1 1 1
(PAYGO)..............
Other realization upon 72 63 76 76 76 76 76
loans and investments..
-----------------------------------------------------------------------------------
Subtotal, Realization upon 12,899 12,945 2,400 529 500 465 537
loans and investments....

[[Page 285]]

Recoveries and refunds:
Recoveries and refunds.. 13,104 13,698 13,854 14,396 14,424 14,920 15,369
Proposed Legislation .......... .......... .......... 67 140 146 151
(Non-PAYGO)..........
Proposed Legislation .......... .......... 1 477 517 378 386
(PAYGO)..............
-----------------------------------------------------------------------------------
Subtotal, Recoveries and 13,104 13,698 13,855 14,940 15,081 15,444 15,906
refunds..................
Miscellaneous receipt
accounts:
Miscellaneous receipt 1,500 1,822 1,864 1,876 1,889 1,901 1,913
accounts...............
Proposed Legislation .......... .......... 14 14 14 14 14
(PAYGO)..............
-----------------------------------------------------------------------------------
Subtotal, Miscellaneous 1,500 1,822 1,878 1,890 1,903 1,915 1,927
receipt accounts.........
-----------------------------------------------------------------------------------
Subtotal, Distributed by 127,416 133,758 126,391 127,828 131,277 136,915 146,199
agency.....................
Undistributed by agency:
Outer Continental Shelf 1 .......... .......... .......... .......... .......... ..........
escrow account.........
Outer Continental Shelf 694 4,762 1,437 955 662 616 532
rents and bonuses......
Outer Continental Shelf 6,069 6,358 8,672 9,270 9,994 9,652 10,857
royalties..............
Proposed Legislation .......... .......... 50 50 50 50 50
(PAYGO)..............
Artic National Wildlife .......... .......... .......... 7,004 4 1,006 6
Refuge--Proposed
Legislation (PAYGO)....
Sale of major assets.... .......... .......... .......... .......... .......... 323 ..........
Other undistributed 6,850 .......... .......... .......... .......... .......... ..........
offsetting receipts....
-----------------------------------------------------------------------------------
Subtotal, Undistributed by 13,614 11,120 10,159 17,279 10,710 11,647 11,445
agency.....................
-----------------------------------------------------------------------------------
Subtotal, Proprietary 141,030 144,878 136,550 145,107 143,987 148,562 157,644
Receipts...................
===================================================================================
OFFSETTING GOVERNMENTAL
RECEIPTS:
Distributed by agency:
Regulatory Fees......... 6,365 7,301 7,281 7,423 7,630 7,768 7,918
Proposed Legislation .......... .......... -67 -64 -65 -65 -70
(Non-PAYGO)..........
Proposed Legislation .......... .......... 521 521 521 521 95
(PAYGO)..............
Other................... 164 124 134 144 131 132 134
Proposed Legislation .......... .......... 27 28 28 29 30
(PAYGO)..............
-----------------------------------------------------------------------------------
Subtotal, Distributed by 6,529 7,425 7,896 8,052 8,245 8,385 8,107
agency.....................
Undistributed by agency:
Spectrum auction 6,850 11,850 2,158 100 100 .......... ..........
proceeds...............
Proposed Legislation .......... 330 310 500 500 745 790
(PAYGO)..............
-----------------------------------------------------------------------------------
Subtotal, Undistributed by 6,850 12,180 2,468 600 600 745 790
agency.....................
-----------------------------------------------------------------------------------
Subtotal, Offsetting 13,379 19,605 10,364 8,652 8,845 9,130 8,897
Governmental Receipts......
-----------------------------------------------------------------------------------
Total offsetting receipts... 724,388 757,712 782,090 815,553 857,102 901,873 971,949
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