1. Short title This Act may be cited as the Fair Allocation of Highway Funds Act of 2017 . 2. Calculation of amounts Section 104(c)(1)(B) of title 23, United States Code, is amended— (1) by striking The initial amounts and inserting the following: (i) General rule Except as provided in clause (ii), the initial amounts ; and (2) by adding at the end the following: (ii) Special rule for fiscal years 2018 through 2020 (I) In general Notwithstanding clause (i), for each of fiscal years 2018, 2019, and 2020, the initial amounts resulting from the calculation under subparagraph (A) shall be adjusted to ensure that each State receives an aggregate apportionment equal to at least 95 percent, but not more than 105 percent, of the sum of— (aa) the estimated tax payments attributable to highway users in the State paid into the Highway Trust Fund (other than the Mass Transit Account) in the most recent fiscal year for which data are available; plus (bb) an amount which bears the same ratio to the General Fund transfer amount for the applicable fiscal year as— (AA) the aggregate of amounts collected in such State under the Federal internal revenue laws (other than the taxes and penalties described in section 9503(b) of the Internal Revenue Code of 1986) in the most recent fiscal year for which data are available