; and (B) may allow third-party vendors to collect the payments and forward to Treasury. (2) Limitation on revenue collected Any revenue collected under this section shall not be considered a toll under section 301 of title 23, United States Code. (3) Highway Trust Fund Notwithstanding any other provision of law, the Secretary of the Treasury shall ensure that any revenue collected under this section is deposited into the Highway Trust Fund. (i) Refund The Secretary of the Treasury shall annually calculate and issue an equivalent refund to volunteer participants for any otherwise applicable Federal motor fuel taxes under sections 4041 and 4081 of the Internal Revenue Code of 1986. (j) Reports (1) Advisory board Not later than 1 year after the date on which the surface transportation system road usage charge advisory board is established under subsection (c), such board shall submit to the Secretary of Transportation a report on the progress of the pilot program in meeting the objectives described in subsection (b). (2) Report to Congress Not later than 1 year after the date on which volunteer participants begin participating in the pilot program, and each year thereafter, the Secretary of Transportation and the Secretary of the Treasury shall submit to the Committee on Transportation and Infrastructure and the Committee on Ways and Means of the House of Representatives and the Committee on Environment and Public Works and the Committee on Finance of the Senate a report on the pilot program, including the report and recommendations submitted to the Secretary under paragraph (1). (k) Definitions In this section: (1) Commercial motor vehicle The term commercial motor vehicle has the meaning given the term in section 31101 of title 49, United States Code. (2) Highway Trust Fund The term Highway Trust Fund means the Highway Trust Fund established under section 9503 of the Internal Revenue Code of 1986. (3) Volunteer participant The term volunteer participant means— (A) the individual owner of a passenger motor vehicle