{ "id": "R46260", "type": "CRS Report", "typeId": "R", "number": "R46260", "active": true, "source": "CRSReports.Congress.gov, EveryCRSReport.com", "versions": [ { "source_dir": "crsreports.congress.gov", "title": "The Payments in Lieu of Taxes (PILT) Program: An Overview", "retrieved": "2023-08-04T04:03:13.491993", "id": "R46260_14_2023-07-10", "formats": [ { "filename": "files/2023-07-10_R46260_41ef1681cf7ba51de6813609430c36259c0dfa2e.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R46260/14", "sha1": "41ef1681cf7ba51de6813609430c36259c0dfa2e" }, { "format": "HTML", "filename": "files/2023-07-10_R46260_41ef1681cf7ba51de6813609430c36259c0dfa2e.html" } ], "date": "2023-07-10", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "R", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R46260", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "The Payments in Lieu of Taxes (PILT) Program: An Overview", "retrieved": "2023-08-04T04:03:13.489794", "id": "R46260_11_2023-04-18", "formats": [ { "filename": "files/2023-04-18_R46260_ac21e58ffb184fccfc23c680fb60259369349cce.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R46260/11", "sha1": "ac21e58ffb184fccfc23c680fb60259369349cce" }, { "format": "HTML", "filename": "files/2023-04-18_R46260_ac21e58ffb184fccfc23c680fb60259369349cce.html" } ], "date": "2023-04-18", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "R", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R46260", "type": "CRS Report" }, { "source": "EveryCRSReport.com", "id": 620418, "date": "2020-03-17", "retrieved": "2020-03-20T18:03:25.507062", "title": "The Payments in Lieu of Taxes (PILT) Program: An Overview", "summary": "The Payments in Lieu of Taxes (PILT; 31 U.S.C. \u00a7\u00a76901-6907) program provides compensation for certain tax-exempt federal lands, known as entitlement lands. PILT payments are made annually to units of general local government\u2014typically counties\u2014that contain entitlement lands. PILT was first enacted in 1976 () and later recodified in 1982 (P.L. 97-258). PILT is administered by the Office of the Secretary in the Department of the Interior (DOI), which is responsible for the calculation and disbursement of payments. PILT has most commonly been funded through annual discretionary appropriations, though Congress has authorized mandatory funding for PILT in certain years, which has replaced or supplemented discretionary appropriations. Since the start of the program in the late 1970s, PILT payments have totaled approximately $9.2 billion (in current dollars). From FY2015 through FY2019, authorized PILT payments averaged $489 million each year and appropriations for PILT payments averaged $485 million each year.\n\nAlthough several federal programs exist to compensate counties and other local jurisdictions for the presence of federal lands within their boundaries, PILT applies to the broadest array of land types. Entitlement lands under PILT include lands administered by the Bureau of Land Management, the National Park Service, the U.S. Fish and Wildlife Service, all in the DOI; lands administered by the U.S. Forest Service in the Department of Agriculture; federal water projects; some military installations; and selected other lands. Nearly 2,000 counties and other local units of government received an annual PILT payment in FY2019.\nPILT comprises three separate payment mechanisms, which are named after the sections of law in which they are authorized: Section 6902 (31 U.S.C. \u00a76902), Section 6904 (31 U.S.C. \u00a76904), and Section 6905 (31 U.S.C. \u00a76905). Section 6902 payments are the broadest of the three. They account for nearly all of the funding disbursed under the PILT program and are made to all but a few of the counties receiving PILT funding. In contrast, Section 6904 and Section 6905 payments are provided only under selected circumstances, account for a small fraction of PILT payments, and are made to a minority of counties (most of which also receive Section 6902 payments). In addition, whereas Section 6902 payments are provided each year based on the presence of entitlement lands, most payments under Section 6904 and Section 6905 are provided only for a short duration after certain land acquisitions. \nSection 6902 payments are determined based on a multipart formula (31 U.S.C. \u00a76903). Payments are calculated according to several factors, including (1) the number of entitlement acres present within a local jurisdiction; (2) a per-acre calculation determined by one of two alternatives (Alternative A, also called the standard rate, or Alternative B, also called the minimum provision); (3) a population-based maximum payment (ceiling); (4) selected prior-year payments made to the counties pursuant to certain other federal compensation programs; and (5) the amount appropriated to cover the payments. Section 6904 and Section 6905 payments are provided to counties after the federal acquisition of specific types of entitlement lands (Section 6904) or entitlement lands located in specific areas (Section 6905) and are based on the fair market value of the acquisitions. If the appropriated amount is insufficient to cover the total payment amounts authorized in Sections 6902, 6904, and 6905, payments are prorated in proportion to the authorized rate. Annual discretionary appropriations bills generally also have included additional provisions dictating the terms of payments.\nPILT is of perennial interest to many Members of Congress and stakeholders throughout the country, and many local governments consider PILT payments to be an integral part of their annual budgets. In contemplating the future of PILT, Congress may consider topics and legislation related to the eligibility of various federal lands for entitlement under PILT (such as Indian lands or other lands currently excluded from compensation), amendments to the formula for calculating payments (especially under Section 6902), and issues related to funding PILT, among other matters.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/R46260", "sha1": "f833cfc124f5f247ddbf12c90d3d56b48b7567ee", "filename": "files/20200317_R46260_f833cfc124f5f247ddbf12c90d3d56b48b7567ee.html", "images": { "/products/Getimages/?directory=R/html/R46260_files&id=/2.png": "files/20200317_R46260_images_c5a37e96816a7c633a8d3cc333d6a78ad23019cb.png", "/products/Getimages/?directory=R/html/R46260_files&id=/5.png": "files/20200317_R46260_images_cfca7d85086ba63348563bbfb058b12e067ad738.png", "/products/Getimages/?directory=R/html/R46260_files&id=/1.png": "files/20200317_R46260_images_e797aaf3b6c813f90ce550f76cf1cc78575f7f93.png", "/products/Getimages/?directory=R/html/R46260_files&id=/3.png": "files/20200317_R46260_images_bafe3e9aa62180853dae60c3d18dcbfc8271c407.png", "/products/Getimages/?directory=R/html/R46260_files&id=/4.png": "files/20200317_R46260_images_619cc48bbaa14a58957a056eeafcb12f45f2a6d8.png", "/products/Getimages/?directory=R/html/R46260_files&id=/0.png": "files/20200317_R46260_images_b7a1386fdb65a5e28a033be0988a17a95802e458.png" } }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/R46260", "sha1": "7f1d6586c8acf29cd70c4f13724f8e7acbed0896", "filename": "files/20200317_R46260_7f1d6586c8acf29cd70c4f13724f8e7acbed0896.pdf", "images": {} } ], "topics": [] }, { "source": "EveryCRSReport.com", "id": 619506, "date": "2020-03-09", "retrieved": "2020-03-15T19:16:54.964714", "title": "The Payments in Lieu of Taxes (PILT) Program: An Overview", "summary": "The Payments in Lieu of Taxes (PILT; 31 U.S.C. \u00a7\u00a76901-6907) program provides compensation for certain tax-exempt federal lands, known as entitlement lands. PILT payments are made annually to units of general local government\u2014typically counties\u2014that contain entitlement lands. PILT was first enacted in 1976 (P.L. 94-565) and later recodified in 1982 (P.L. 97-258). PILT is administered by the Office of the Secretary in the Department of the Interior (DOI), which is responsible for the calculation and disbursement of payments. PILT has most commonly been funded through annual discretionary appropriations, though Congress has authorized mandatory funding for PILT in certain years, which has replaced or supplemented discretionary appropriations. Since the start of the program in the late 1970s, PILT payments have totaled approximately $9.2 billion (in current dollars). From FY2015 through FY2019, authorized PILT payments averaged $489 million each year and appropriations for PILT payments averaged $485 million each year.\n\nAlthough several federal programs exist to compensate counties and other local jurisdictions for the presence of federal lands within their boundaries, PILT applies to the broadest array of land types. Entitlement lands under PILT include lands administered by the Bureau of Land Management, the National Park Service, the U.S. Fish and Wildlife Service, all in the DOI; lands administered by the U.S. Forest Service in the Department of Agriculture; federal water projects; some military installations; and selected other lands. Nearly 2,000 counties and other local units of government received an annual PILT payment in FY2019.\nPILT comprises three separate payment mechanisms, which are named after the sections of law in which they are authorized: Section 6902 (31 U.S.C. \u00a76902), Section 6904 (31 U.S.C. \u00a76904), and Section 6905 (31 U.S.C. \u00a76905). Section 6902 payments are the broadest of the three. They account for nearly all of the funding disbursed under the PILT program and are made to all but a few of the counties receiving PILT funding. In contrast, Section 6904 and Section 6905 payments are provided only under selected circumstances, account for a small fraction of PILT payments, and are made to a minority of counties (most of which also receive Section 6902 payments). In addition, whereas Section 6902 payments are provided each year based on the presence of entitlement lands, most payments under Section 6904 and Section 6905 are provided only for a short duration after certain land acquisitions. \nSection 6902 payments are determined based on a multipart formula (31 U.S.C. \u00a76903). Payments are calculated according to several factors, including (1) the number of entitlement acres present within a local jurisdiction; (2) a per-acre calculation determined by one of two alternatives (Alternative A, also called the standard rate, or Alternative B, also called the minimum provision); (3) a population-based maximum payment (ceiling); (4) selected prior-year payments made to the counties pursuant to certain other federal compensation programs; and (5) the amount appropriated to cover the payments. Section 6904 and Section 6905 payments are provided to counties after the federal acquisition of specific types of entitlement lands (Section 6904) or entitlement lands located in specific areas (Section 6905) and are based on the fair market value of the acquisitions. If the appropriated amount is insufficient to cover the total payment amounts authorized in Sections 6902, 6904, and 6905, payments are prorated in proportion to the authorized rate. Annual discretionary appropriations bills generally also have included additional provisions dictating the terms of payments.\nPILT is of perennial interest to many Members of Congress and stakeholders throughout the country, and many local governments consider PILT payments to be an integral part of their annual budgets. In contemplating the future of PILT, Congress may consider topics and legislation related to the eligibility of various federal lands for entitlement under PILT (such as Indian lands or other lands currently excluded from compensation), amendments to the formula for calculating payments (especially under Section 6902), and issues related to funding PILT, among other matters.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/R46260", "sha1": "99b6c01f7deda505fd55cda508adaef2b2564136", "filename": "files/20200309_R46260_99b6c01f7deda505fd55cda508adaef2b2564136.html", "images": { "/products/Getimages/?directory=R/html/R46260_files&id=/2.png": "files/20200309_R46260_images_c5a37e96816a7c633a8d3cc333d6a78ad23019cb.png", "/products/Getimages/?directory=R/html/R46260_files&id=/5.png": "files/20200309_R46260_images_cfca7d85086ba63348563bbfb058b12e067ad738.png", "/products/Getimages/?directory=R/html/R46260_files&id=/1.png": "files/20200309_R46260_images_e797aaf3b6c813f90ce550f76cf1cc78575f7f93.png", "/products/Getimages/?directory=R/html/R46260_files&id=/3.png": "files/20200309_R46260_images_bafe3e9aa62180853dae60c3d18dcbfc8271c407.png", "/products/Getimages/?directory=R/html/R46260_files&id=/4.png": "files/20200309_R46260_images_619cc48bbaa14a58957a056eeafcb12f45f2a6d8.png", "/products/Getimages/?directory=R/html/R46260_files&id=/0.png": "files/20200309_R46260_images_b7a1386fdb65a5e28a033be0988a17a95802e458.png" } }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/R46260", "sha1": "24fd10468d3dfffce7d6aa5e41835b89fa9a8e54", "filename": "files/20200309_R46260_24fd10468d3dfffce7d6aa5e41835b89fa9a8e54.pdf", "images": {} } ], "topics": [] } ], "topics": [ "Energy Policy" ] }