---
kind: "section"
citation: "49 U.S.C. § 22105"
title: "49"
title_heading: "Transportation"
number: "22105"
heading: "Sharing project costs"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/49/22105"
units:
  - "Subtitle V — Rail Programs"
  - "Part B — Assistance"
  - "Chapter 221 — Local Rail Freight Assistance"
---

# §22105. Sharing project costs

- (a) **General.—**
  - (1) The United States Government’s share of the costs of [financial assistance](/usc/49/26105.md?p=1) for a project under this chapter is 50 percent, except that for assistance provided under [section 22101(a)(2) of this title](/usc/49/22101.md?p=a-2), the Government’s share is 70 percent. The [State](/usc/49/26105.md?p=5) may pay its share of the costs in cash or through the following benefits, to the extent that the benefits otherwise would not be provided:
    - (A) forgiveness of taxes imposed on a [rail carrier](/usc/49/24102.md?p=9) or its property.
    - (B) real and tangible personal property (provided by the [State](/usc/49/26105.md?p=5) or a person for the [State](/usc/49/26105.md?p=5)) necessary for the safe and efficient operation of rail freight transportation.
    - (C) track rights secured by the [State](/usc/49/26105.md?p=5) for a [rail carrier](/usc/49/24102.md?p=9).
    - (D) the cash equivalent of [State](/usc/49/26105.md?p=5) salaries for [State](/usc/49/26105.md?p=5) [employees](/usc/49/21101.md?p=3) working on the [State](/usc/49/26105.md?p=5) project, except overhead and general administrative costs.
  - (2) A [State](/usc/49/26105.md?p=5) may pay more than its required percentage share of the costs of a project under this chapter. When a [State](/usc/49/26105.md?p=5), or a person acting for a [State](/usc/49/26105.md?p=5), pays more than the [State](/usc/49/26105.md?p=5) share of the costs of its projects during a fiscal year, the excess amount shall be applied to the [State](/usc/49/26105.md?p=5) share for the costs of the [State](/usc/49/26105.md?p=5) projects for later fiscal years.
- (b) **Agreements To Combine Amounts.—** [States](/usc/49/26105.md?p=5) may agree to combine any part of the amounts made available under this chapter to carry out a project that is eligible for assistance under this chapter when—
  - (1) the project will benefit each [State](/usc/49/26105.md?p=5) making the agreement; and
  - (2) the agreement is not a violation of [State](/usc/49/26105.md?p=5) law.

## Source credit

(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 897.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 22105(a) | 49 App.:1654(e). | Oct. 15, 1966, Pub. L. 89–670, 80 Stat. 931, § 5(e), (j); added Feb. 5, 1976, Pub. L. 94–210, § 803, 90 Stat. 130; Nov. 8, 1978, Pub. L. 95–607, §§ 102–106(a), 107– 109(a), 92 Stat. 3059, 3062; Oct. 12, 1979, Pub. L. 96–86, § 115(b), 93 Stat. 662; Aug. 13, 1981, Pub. L. 97–35, §§ 1191, 1192, 95 Stat. 699; Jan. 14, 1983, Pub. L. 97–468, § 501, 96 Stat. 2551; Apr. 7, 1986, Pub. L. 99–272, § 4018, 100 Stat. 111; restated Dec. 11, 1989, Pub. L. 101–213, § 2(a), (c), 103 Stat. 1843, 1845, 1847. |
| 22105(b) | 49 App.:1654(j). |  |

In this section, the words “project” and “projects” are substituted for “program” for clarity and consistency in this section.

In subsection (a)(1), before clause (A), the words “financial assistance for a project under this chapter” are substituted for “rail freight assistance project” for clarity and consistency in this chapter. In clause (B), the words “for use in its rail freight assistance program” are omitted as unnecessary because of the restatement. In clause (D), the words “State employees” are substituted for “State public employees” to eliminate an unnecessary word.

In subsection (b), before clause (1), the words “States may agree” are substituted for “Two or more States . . . enter into an agreement” to eliminate unnecessary words.