The distributive theory focuses on the processes and results in distribution and allocation of subsidies from government policies. Legislators tend to ask administrative counterparts for more policy benefits to be allocated to their electoral district. Based on the distributive theory, the current study analyzed the highway public transport subsidies in Taiwan from 2010 to 2019. By means of quantitative research method, we tried to explore the factors that might impact the differences of subsidy between cities and counties. The major findings are as follows: First, cities or counties that have more the legislators in the Transportation Committee of Legislative Yuan tend to get more highway public transport subsidies. Second, cities or counties with larger population tend to get more highway public transport subsidies.