As directed in the Moving Ahead for Progress in the 21st Century Act (MAP-21), funds are available for projects enhancing compliance of motor fuel and highway use taxes. Of those funds, $2,000,000 are set aside each year for Intergovernmental Enforcement Efforts in identifying and reducing fuel tax evasion. The Federal share payable is 100 percent. Applicants are encouraged to submit innovative proposals to reduce fuel tax evasion and increase collaboration and coordination among several public agencies, including federal agencies. Research and training proposals are also eligible. However, one state must be designated as the lead for each project that receives Federal funding. Priority will be given to proposals that involve more than one public agency. The minimum funding per project will be $10,000 and the maximum funding per year per project will be $250,000. Any funds administered under this program shall be used in accordance with the specifications in 2 CFR 200 Subpart E-Cost Principles http://www.ecfr.gov/cgi-bin/text-idx?SID=616a6a6c9a0b52b7bbf48e027a88a1b7&mc=true&node=sp2.1.200.e&rgn=div6. An interagency review group will be established to review all proposals after the application deadline. FHWA and IRS will jointly recommend and approve projects for Federal funding for fuel tax evasion intergovernmental enforcement efforts. States selected to receive funding will enter into negotiations with FHWA and the designated lead state will be required to enter into a project agreement with FHWA. Annual reports will required for each project and will be outlined in the project agreement. No project may be funded for a period of more than 2 years.