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Title page 1

Contents 3

Summary 2

Payments in Lieu of Taxes (PILT) Introduction 4

PILT Authorizations and Appropriations 6

Overview 6

History 6

PILT Payments Under Section 6902 9

Entitlement Lands 9

Calculating Section 6902 Payments 10

PILT Payments Under Sections 6904 and 6905 15

Section 6904 Payments 15

Section 6905 Payments 15

Issues for Congress 16

Author Information 18

Disclaimer 18

Tables 3

Table 1. PILT Appropriations, FY2017-FY2026 7

Figures 3

Figure 1. PILT Appropriations, FY2017-FY2026 8

Figure 2. Steps in Calculating PILT Section 6902 Payments (FY2026 Rates) 11

Figure 3. PILT Population-Based Ceiling Calculation 12

Figure 4. FY2026 PILT Population-Based Ceilings 13