; and (2) may allow third-party vendors to collect the per-mile user fees and forward such fees to the Treasury. (h) Agreement The Secretary of Transportation may enter into an agreement with a volunteer participant containing such terms and conditions as the Secretary considers necessary for participation in the pilot program. (i) Limitation Any revenue collected through the mechanism established in subsection (g) shall not be considered a toll under section 301 of title 23, United States Code. (j) Highway Trust Fund The Secretary of the Treasury shall ensure that any revenue collected under subsection (f) is deposited into the Highway Trust Fund. (k) Refund Not more than 45 days after the end of each calendar quarter in which a volunteer participant has participated in the pilot program, the Secretary of the Treasury shall calculate and issue an equivalent refund to volunteer participants for applicable Federal motor fuel taxes under section 4041 and section 4081 of the Internal Revenue Code of 1986, the applicable battery tax under section 4111 of such Code, or both, if applicable. (l) 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 for the duration of the pilot program, the Secretary of Transportation and the Secretary of the Treasury shall submit to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Environment and Public Works of the Senate a report that includes an analysis of— (1) whether the objectives described in subsection (a)(2) were achieved; (2) how volunteer protections in subsection (f)(2) were complied with