
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC9503]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                       Subtitle I--Trust Fund Code
 
                       CHAPTER 98--TRUST FUND CODE
 
               Subchapter A--Establishment of Trust Funds
 
Sec. 9503. Highway Trust Fund


(a) Creation of Trust Fund

    There is established in the Treasury of the United States a trust 
fund to be known as the ``Highway Trust Fund'', consisting of such 
amounts as may be appropriated or credited to the Highway Trust Fund as 
provided in this section or section 9602(b).

(b) Transfer to Highway Trust Fund of amounts equivalent to certain 
        taxes

                           (1) In general

        There are hereby appropriated to the Highway Trust Fund amounts 
    equivalent to the taxes received in the Treasury before October 1, 
    2005, under the following provisions--
            (A) section 4041 (relating to taxes on diesel fuels and 
        special motor fuels),
            (B) section 4051 (relating to retail tax on heavy trucks and 
        trailers),
            (C) section 4071 (relating to tax on tires),
            (D) section 4081 (relating to tax on gasoline, diesel fuel, 
        and kerosene), and
            (E) section 4481 (relating to tax on use of certain 
        vehicles).

           (2) Liabilities incurred before October 1, 2005

        There are hereby appropriated to the Highway Trust Fund amounts 
    equivalent to the taxes which are received in the Treasury after 
    September 30, 2005, and before July 1, 2006, and which are 
    attributable to liability for tax incurred before October 1, 2005, 
    under the provisions described in paragraph (1).

                  (3) Adjustments for aviation uses

        The amounts described in paragraphs (1) and (2) with respect to 
    any period shall (before the application of this subsection) be 
    reduced by appropriate amounts to reflect any amounts transferred to 
    the Airport and Airway Trust Fund under section 9502(b) with respect 
    to such period.

       (4) Certain taxes not transferred to Highway Trust Fund

        For purposes of paragraphs (1) and (2), there shall not be taken 
    into account the taxes imposed by--
            (A) section 4041(d),
            (B) section 4081 to the extent attributable to the rate 
        specified in section 4081(a)(2)(B),
            (C) section 4041 or 4081 to the extent attributable to fuel 
        used in a train,
            (D) in the case of gasoline and special motor fuels used as 
        described in paragraph (4)(D) or (5)(B) of subsection (c), 
        section 4041 or 4081 with respect to so much of the rate of tax 
        as exceeds--
                (i) 11.5 cents per gallon with respect to taxes imposed 
            before October 1, 2001,
                (ii) 13 cents per gallon with respect to taxes imposed 
            after September 30, 2001, and before October 1, 2003, and
                (iii) 13.5 cents per gallon with respect to taxes 
            imposed after September 30, 2003, and before October 1, 
            2005,

            (E) in the case of fuels described in section 4041(b)(2)(A), 
        4041(k), or 4081(c), section 4041 or 4081 before October 1, 
        2005, with respect to a rate equal to 2.5 cents per gallon, or
            (F) in the case of fuels described in section 4081(c)(2), 
        such section before October 1, 2005, with respect to a rate 
        equal to 2.8 cents per gallon.

          (5) Limitation on transfers to Highway Trust Fund

        (A) In general

            Except as provided in subparagraph (B), no amount may be 
        appropriated to the Highway Trust Fund on and after the date of 
        any expenditure from the Highway Trust Fund which is not 
        permitted by this section. The determination of whether an 
        expenditure is so permitted shall be made without regard to--
                (i) any provision of law which is not contained or 
            referenced in this title or in a revenue Act, and
                (ii) whether such provision of law is a subsequently 
            enacted provision or directly or indirectly seeks to waive 
            the application of this paragraph.

        (B) Exception for prior obligations

            Subparagraph (A) shall not apply to any expenditure to 
        liquidate any contract entered into (or for any amount otherwise 
        obligated) before October 1, 2003, in accordance with the 
        provisions of this section.

(c) Expenditures from Highway Trust Fund

                   (1) Federal-aid highway program

        Except as provided in subsection (e), amounts in the Highway 
    Trust Fund shall be available, as provided by appropriation Acts, 
    for making expenditures before October 1, 2003, to meet those 
    obligations of the United States heretofore or hereafter incurred 
    which are--
            (A) authorized by law to be paid out of the Highway Trust 
        Fund established by section 209 of the Highway Revenue Act of 
        1956,
            (B) authorized to be paid out of the Highway Trust Fund 
        under title I or II of the Surface Transportation Assistance Act 
        of 1982,
            (C) authorized to be paid out of the Highway Trust Fund 
        under the Surface Transportation and Uniform Relocation 
        Assistance Act of 1987,
            (D) authorized to be paid out of the Highway Trust Fund 
        under the Intermodal Surface Transportation Efficiency Act of 
        1991, or
            (E) authorized to be paid out of the Highway Trust Fund 
        under the Transportation Equity Act for the 21st Century.

    In determining the authorizations under the Acts referred to in the 
    preceding subparagraphs, such Acts shall be applied as in effect on 
    the date of the enactment of the TEA 21 Restoration Act.

    (2) Transfers from Highway Trust Fund for certain repayments 
                                 and credits

        (A) In general

            The Secretary shall pay from time to time from the Highway 
        Trust Fund into the general fund of the Treasury amounts 
        equivalent to--
                (i) the amounts paid before July 1, 2006, under--
                    (I) section 6420 (relating to amounts paid in 
                respect of gasoline used on farms),
                    (II) section 6421 (relating to amounts paid in 
                respect of gasoline used for certain nonhighway purposes 
                or by local transit systems), and
                    (III) section 6427 (relating to fuels not used for 
                taxable purposes),

          on the basis of claims filed for periods ending before October 
            1, 2005, and
                (ii) the credits allowed under section 34 (relating to 
            credit for certain uses of fuel) with respect to fuel used 
            before October 1, 2005.

        The amounts payable from the Highway Trust Fund under this 
        subparagraph or paragraph (3) shall be determined by taking into 
        account only the portion of the taxes which are deposited into 
        the Highway Trust Fund.

        (B) Transfers based on estimates

            Transfers under subparagraph (A) shall be made on the basis 
        of estimates by the Secretary, and proper adjustments shall be 
        made in amounts subsequently transferred to the extent prior 
        estimates were in excess or less than the amounts required to be 
        transferred.

        (C) Exception for use in aircraft and motorboats

            This paragraph shall not apply to amounts estimated by the 
        Secretary as attributable to use of gasoline and special fuels 
        in motorboats or in aircraft.

                      (3) Floor stocks refunds

        The Secretary shall pay from time to time from the Highway Trust 
    Fund into the general fund of the Treasury amounts equivalent to the 
    floor stocks refunds made before July 1, 2006, under section 
    6412(a).

     (4) Transfers from the Trust Fund for motorboat fuel taxes

        (A) Transfer to Boat Safety Account

            (i) In general

                The Secretary shall pay from time to time from the 
            Highway Trust Fund into the Boat Safety Account in the 
            Aquatic Resources Trust Fund amounts (as determined by him) 
            equivalent to the motorboat fuel taxes received on or after 
            October 1, 1980, and before October 1, 2005.
            (ii) Limitations

                (I) Limit on transfers during any fiscal year

                    The aggregate amount transferred under this 
                subparagraph during any fiscal year shall not exceed 
                $60,000,000 for each of fiscal years 1989 and 1990 and 
                $70,000,000 for each fiscal year thereafter.
                (II) Limit on amount in fund

                    No amount shall be transferred under this 
                subparagraph if the Secretary determines that such 
                transfer would result in increasing the amount in the 
                Boat Safety Account to a sum in excess of $60,000,000 
                for each of fiscal years 1989 and 1990 and $70,000,000 
                for each fiscal year thereafter.

          In making the determination under subclause (II) for any 
            fiscal year, the Secretary shall not take into account any 
            amount appropriated from the Boat Safety Account in any 
            preceding fiscal year but not distributed.

        (B) $1,000,000 per year of excess transferred to land and water 
                conservation fund

            (i) In general

                Any amount received in the Highway Trust Fund--
                    (I) which is attributable to motorboat fuel taxes, 
                and
                    (II) which is not transferred from the Highway Trust 
                Fund under subparagraph (A),

          shall be transferred (subject to the limitation of clause 
            (ii)) by the Secretary from the Highway Trust Fund into the 
            land and water conservation fund provided for in title I of 
            the Land and Water Conservation Fund Act of 1965.
            (ii) Limitation

                The aggregate amount transferred under this subparagraph 
            during any fiscal year shall not exceed $1,000,000.

        (C) Excess funds transferred to Sport Fish Restoration Account

            Any amount received in the Highway Trust Fund--
                (i) which is attributable to motorboat fuel taxes, and
                (ii) which is not transferred from the Highway Trust 
            Fund under subparagraph (A) or (B),

        shall be transferred by the Secretary from the Highway Trust 
        Fund into the Sport Fish Restoration Account in the Aquatic 
        Resources Trust Fund.

        (D) Motorboat fuel taxes

            For purposes of this paragraph, the term ``motorboat fuel 
        taxes'' means the taxes under section 4041(a)(2) with respect to 
        special motor fuels used as fuel in motorboats and under section 
        4081 with respect to gasoline used as fuel in motorboats, but 
        only to the extent such taxes are deposited into the Highway 
        Trust Fund.

        (E) Determination

            The amount of payments made under this paragraph after 
        October 1, 1986 shall be determined by the Secretary in 
        accordance with the methodology described in the Treasury 
        Department's Report to Congress of June 1986 entitled ``Gasoline 
        Excise Tax Revenues Attributable to Fuel Used in Recreational 
        Motorboats.''

      (5) Transfers from the Trust Fund for small-engine fuel 
                                    taxes

        (A) In general

            The Secretary shall pay from time to time from the Highway 
        Trust Fund into the Sport Fish Restoration Account in the 
        Aquatic Resources Trust Fund amounts (as determined by him) 
        equivalent to the small-engine fuel taxes received on or after 
        December 1, 1990, and before October 1, 2005.

        (B) Small-engine fuel taxes

            For purposes of this paragraph, the term ``small-engine fuel 
        taxes'' means the taxes under section 4081 with respect to 
        gasoline used as a fuel in the nonbusiness use of small-engine 
        outdoor power equipment, but only to the extent such taxes are 
        deposited into the Highway Trust Fund.

(d) Adjustments of apportionments

      (1) Estimates of unfunded highway authorizations and net 
                              highway receipts

        The Secretary of the Treasury, not less frequently than once in 
    each calendar quarter, after consultation with the Secretary of 
    Transportation, shall estimate--
            (A) the amount which would (but for this subsection) be the 
        unfunded highway authorizations at the close of the next fiscal 
        year, and
            (B) the net highway receipts for the 24-month period 
        beginning at the close of such fiscal year.

        (2) Procedure where there is excess unfunded highway 
                               authorizations

        If the Secretary of the Treasury determines for any fiscal year 
    that the amount described in paragraph (1)(A) exceeds the amount 
    described in paragraph (1)(B)--
            (A) he shall so advise the Secretary of Transportation, and
            (B) he shall further advise the Secretary of Transportation 
        as to the amount of such excess.

          (3) Adjustment of apportionments where unfunded 
                   authorizations exceed 2 years' receipts

        (A) Determination of percentage

            If, before any apportionment to the States is made, in the 
        most recent estimate made by the Secretary of the Treasury there 
        is an excess referred to in paragraph (2)(B), the Secretary of 
        Transportation shall determine the percentage which--
                (i) the excess referred to in paragraph (2)(B), is of
                (ii) the amount authorized to be appropriated from the 
            Trust Fund for the fiscal year for apportionment to the 
            States.

        If, but for this sentence, the most recent estimate would be one 
        which was made on a date which will be more than 3 months before 
        the date of the apportionment, the Secretary of the Treasury 
        shall make a new estimate under paragraph (1) for the 
        appropriate fiscal year.

        (B) Adjustment of apportionments

            If the Secretary of Transportation determines a percentage 
        under subparagraph (A) for purposes of any apportionment, 
        notwithstanding any other provision of law, the Secretary of 
        Transportation shall apportion to the States (in lieu of the 
        amount which, but for the provisions of this subsection, would 
        be so apportioned) the amount obtained by reducing the amount 
        authorized to be so apportioned by such percentage.

       (4) Apportionment of amounts previously withheld from 
                                apportionment

        If, after funds have been withheld from apportionment under 
    paragraph (3)(B), the Secretary of the Treasury determines that the 
    amount described in paragraph (1)(A) does not exceed the amount 
    described in paragraph (1)(B) or that the excess described in 
    paragraph (1)(B) is less than the amount previously determined, he 
    shall so advise the Secretary of Transportation. The Secretary of 
    Transportation shall apportion to the States such portion of the 
    funds so withheld from apportionment as the Secretary of the 
    Treasury has advised him may be so apportioned without causing the 
    amount described in paragraph (1)(A) to exceed the amount described 
    in paragraph (1)(B). Any funds apportioned pursuant to the preceding 
    sentence shall remain available for the period for which they would 
    be available if such apportionment took effect with the fiscal year 
    in which they are apportioned pursuant to the preceding sentence.

                           (5) Definitions

        For purposes of this subsection--

        (A) Unfunded highway authorizations

            The term ``unfunded highway authorizations'' means, at any 
        time, the excess (if any) of--
                (i) the total potential unpaid commitments at such time 
            as a result of the apportionment to the States of the 
            amounts authorized to be appropriated from the Highway Trust 
            Fund, over
                (ii) the amount available in the Highway Trust Fund at 
            such time to defray such commitments (after all other unpaid 
            commitments at such time which are payable from the Highway 
            Trust Fund have been defrayed).

        (B) Net highway receipts

            The term ``net highway receipts'' means, with respect to any 
        period, the excess of--
                (i) the receipts (including interest) of the Highway 
            Trust Fund during such period, over
                (ii) the amounts to be transferred during such period 
            from such Fund under subsection (c) (other than paragraph 
            (1) thereof).

                             (6) Reports

        Any estimate under paragraph (1) and any determination under 
    paragraph (2) shall be reported by the Secretary of the Treasury to 
    the Committee on Ways and Means of the House of Representatives, the 
    Committee on Finance of the Senate, the Committees on the Budget of 
    both Houses, the Committee on Public Works and Transportation of the 
    House of Representatives, and the Committee on Environment and 
    Public Works of the Senate.

(e) Establishment of Mass Transit Account

                       (1) Creation of account

        There is established in the Highway Trust Fund a separate 
    account to be known as the ``Mass Transit Account'' consisting of 
    such amounts as may be transferred or credited to the Mass Transit 
    Account as provided in this subsection or section 9602(b).

                (2) Transfers to Mass Transit Account

        The Secretary of the Treasury shall transfer to the Mass Transit 
    Account the mass transit portion of the amounts appropriated to the 
    Highway Trust Fund under subsection (b) which are attributable to 
    taxes under sections 4041 and 4081 imposed after March 31, 1983. For 
    purposes of the preceding sentence, the term ``mass transit 
    portion'' means, for any fuel with respect to which tax was imposed 
    under section 4041 or 4081 and otherwise deposited into the Highway 
    Trust Fund, the amount determined at the rate of--
            (A) except as otherwise provided in this sentence, 2.86 
        cents per gallon,
            (B) 1.43 cents per gallon in the case of any partially 
        exempt methanol or ethanol fuel (as defined in section 4041(m)) 
        none of the alcohol in which consists of ethanol,
            (C) 1.86 cents per gallon in the case of liquefied natural 
        gas,
            (D) 2.13 cents per gallon in the case of liquefied petroleum 
        gas, and
            (E) 9.71 cents per MCF (determined at standard temperature 
        and pressure) in the case of compressed natural gas.

                    (3) Expenditures from Account

        Amounts in the Mass Transit Account shall be available, as 
    provided by appropriation Acts, for making capital or capital-
    related expenditures before October 1, 2003 (including capital 
    expenditures for new projects) in accordance with--
            (A) section 5338(a)(1) or (b)(1) of title 49,
            (B) the Intermodal Surface Transportation Efficiency Act of 
        1991, or
            (C) the Transportation Equity Act for the 21st Century,

    as such section and Acts are in effect on the date of the enactment 
    of the TEA 21 Restoration Act.

                           (4) Limitation

        Rules similar to the rules of subsection (d) shall apply to the 
    Mass Transit Account.

      (5) Portion of certain transfers to be made from account

        (A) In general

            Transfers under paragraphs (2), (3), and (4) of subsection 
        (c) shall be borne by the Highway Account and the Mass Transit 
        Account in proportion to the respective revenues transferred 
        under this section to the Highway Account (after the application 
        of paragraph (2)) and the Mass Transit Account.

        (B) Highway Account

            For purposes of subparagraph (A), the term ``Highway 
        Account'' means the portion of the Highway Trust Fund which is 
        not the Mass Transit Account.

(f) Determination of Trust Fund balances after September 30, 1998

    For purposes of determining the balances of the Highway Trust Fund 
and the Mass Transit Account after September 30, 1998--
        (1) the opening balance of the Highway Trust Fund (other than 
    the Mass Transit Account) on October 1, 1998, shall be 
    $8,000,000,000, and
        (2) notwithstanding section 9602(b), obligations held by such 
    Fund after September 30, 1998, shall be obligations of the United 
    States which are not interest-bearing.

The Secretary shall cancel obligations held by the Highway Trust Fund to 
reflect the reduction in the balance under this subsection.

(Added Pub. L. 97-424, title V, Sec. 531(a), Jan. 6, 1983, 96 Stat. 
2187; amended Pub. L. 98-369, div. A, title IV, Sec. 474(r)(43), title 
IX, Sec. 911(d)(1), title X, Sec. 1016(b), July 18, 1984, 98 Stat. 847, 
1006, 1020; Pub. L. 99-499, title V, Sec. 521(b)(1), Oct. 17, 1986, 100 
Stat. 1777; Pub. L. 99-640, Sec. 7(a), Nov. 10, 1986, 100 Stat. 3547; 
Pub. L. 100-17, title V, Secs. 503(a), (b), 504, Apr. 2, 1987, 101 Stat. 
257, 258; Pub. L. 100-203, title X, Sec. 10502(d)(13)-(15), Dec. 22, 
1987, 101 Stat. 1330-444, 1330-445; Pub. L. 100-448, Sec. 6(a)(1), (3), 
Sept. 28, 1988, 102 Stat. 1839; Pub. L. 101-239, title VII, 
Sec. 7822(b)(6), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 101-508, title 
XI, Sec. 11211(a)(5)(D)-(F), (b)(6)(H), (g)(1), (h)(1), (i)(1), Nov. 5, 
1990, 104 Stat. 1388-424, 1388-426, 1388-427; Pub. L. 102-240, title 
VIII, Secs. 8002(d)(1), (2)(A), (e), (f), 8003(b), Dec. 18, 1991, 105 
Stat. 2204, 2205; Pub. L. 103-66, title XIII, Secs. 13242(d)(34)-(41), 
13244(a), Aug. 10, 1993, 107 Stat. 527, 529; Pub. L. 103-429, Sec. 4, 
Oct. 31, 1994, 108 Stat. 4378; Pub. L. 105-34, title IX, Sec. 901(a)-
(d), title X, Sec. 1032(e)(13), (14), title XVI, Sec. 1601(f)(2), Aug. 
5, 1997, 111 Stat. 871, 872, 935, 1090; Pub. L. 105-102, Sec. 1, Nov. 
20, 1997, 111 Stat. 2204; Pub. L. 105-130, Sec. 9(a), Dec. 1, 1997, 111 
Stat. 2560; Pub. L. 105-178, title IX, Secs. 9002(c)(1), (2)(A), (3)-
(e)(1), (f), 9004(a)(1), (b)(1), (c), (d), 9005(a), 9011(b)(1), (2), 
June 9, 1998, 112 Stat. 500, 501, 503, 504, 508; Pub. L. 105-206, title 
IX, Sec. 9015(a), July 22, 1998, 112 Stat. 867; Pub. L. 105-225, 
Sec. 7(a), Aug. 12, 1998, 112 Stat. 1511; Pub. L. 105-277, div. A, title 
IV, Sec. 4006(b)(1), Oct. 21, 1998, 112 Stat. 2681-912; Pub. L. 105-354, 
Sec. 2(c)(2), Nov. 3, 1998, 112 Stat. 3244; Pub. L. 106-554, 
Sec. 1(a)(7) [title III, Sec. 318(e)(1)], Dec. 21, 2000, 114 Stat. 2763, 
2763A-645.)

                       References in Text

    Section 209 of the Highway Revenue Act of 1956, referred to in 
subsec. (c)(1)(A), is section 209 of act June 29, 1956, ch. 462, title 
II, 70 Stat. 397, which was set out as a note under section 120 of Title 
23, Highways. Section 209 was repealed, except for subsection (b) 
thereof, by Pub. L. 97-424, title V, Sec. 531(b), Jan. 6, 1983, 96 Stat. 
2191.
    The Surface Transportation Assistance Act of 1982, referred to in 
subsec. (c)(1)(B), is Pub. L. 97-424, Jan. 6, 1983, 96 Stat. 2097. 
Titles I and II of that Act are known as the Highway Improvement Act of 
1982 and the Highway Safety Act of 1982, respectively. For complete 
classification of these Acts to the Code, see Short Title of 1983 
Amendment notes set out under sections 101 and 401, respectively, of 
Title 23, Highways, and Tables.
    The Surface Transportation and Uniform Relocation Assistance Act of 
1987, referred to in subsec. (c)(1)(C), is Pub. L. 100-17, Apr. 2, 1987, 
101 Stat. 132. For complete classification of this Act to the Code, see 
Short Title of 1987 Amendment note set out under section 101 of Title 23 
and Tables.
    The Intermodal Surface Transportation Efficiency Act of 1991, 
referred to in subsecs. (c)(1)(D) and (e)(3)(B), is Pub. L. 102-240, 
Dec. 18, 1991, 105 Stat. 1914, as amended. For complete classification 
of this Act to the Code, see Short Title of 1991 Amendment note set out 
under section 101 of Title 49, Transportation, and Tables.
    The Transportation Equity Act for the 21st Century, referred to in 
subsecs. (c)(1)(E) and (e)(3)(C), is Pub. L. 105-178, June 9, 1998, 112 
Stat. 107, as amended. For complete classification of this Act to the 
Code, see section 1(a) of Pub. L. 105-178, set out as a Short Title of 
1998 Amendment note under section 101 of Title 23, Highways, and Tables.
    The date of the enactment of the TEA 21 Restoration Act, referred to 
in subsecs. (c)(1) and (e)(3), is the date of enactment of title IX of 
Pub. L. 105-206, which was approved July 22, 1998.
    The Land and Water Conservation Fund Act of 1965, referred to in 
subsec. (c)(4)(B)(i), is Pub. L. 88-578, Sept. 3, 1964, 78 Stat. 897, as 
amended. Title I of that Act is classified generally to part B 
(Sec. 460l-4 et seq.) of subchapter LXIX of chapter 1 of Title 16, 
Conservation. For complete classification of this Act to the Code, see 
Short Title note set out under section 460l-4 of Title 16 and Tables.


                               Amendments

    2000--Subsec. (b)(5), (6). Pub. L. 106-554 redesignated par. (6) as 
(5) and struck out heading and text of former par. (5). Text read as 
follows: ``For purposes of this section, the amounts which would (but 
for this paragraph) be required to be appropriated under subparagraphs 
(A) and (E) of paragraph (1) shall be reduced by--
        ``(A) 0.6 cent per gallon in the case of taxes imposed on any 
    mixture at least 10 percent of which is alcohol (as defined in 
    section 4081(c)(3)) if any portion of such alcohol is ethanol, and
        ``(B) 0.67 cent per gallon in the case of gasoline, diesel fuel, 
    or kerosene used in producing a mixture described in subparagraph 
    (A).''
    1998--Subsec. (b)(1). Pub. L. 105-178, Sec. 9002(c)(1)(A), 
substituted ``2005'' for ``1999'' in introductory provisions.
    Subsec. (b)(1)(C) to (F). Pub. L. 105-178, Sec. 9002(f)(1), struck 
out ``and tread rubber'' after ``tires'' in subpar. (D), redesignated 
subpars. (D) to (F) as (C) to (E), respectively, and struck out former 
subpar. (C) which read as follows: ``section 4061 (relating to tax on 
trucks and truck parts),''.
    Subsec. (b)(2). Pub. L. 105-178, Sec. 9002(c)(1), substituted 
``2005'' for ``1999'' wherever appearing in heading and text and 
substituted ``2006'' for ``2000'' in text.
    Subsec. (b)(4)(D). Pub. L. 105-178, Sec. 9005(a)(1), substituted 
``exceeds--
        ``(i) 11.5 cents per gallon with respect to taxes imposed before 
    October 1, 2001,
        ``(ii) 13 cents per gallon with respect to taxes imposed after 
    September 30, 2001, and before October 1, 2003, and
        ``(iii) 13.5 cents per gallon with respect to taxes imposed 
    after September 30, 2003, and before October 1, 2005,'' for 
    ``exceeds 11.5 cents per gallon,''.
    Pub. L. 105-178, Sec. 9011(b)(2), amended subpar. (D) generally. 
Prior to amendment, subpar. (D) read as follows: ``in the case of fuels 
used as described in paragraph (4)(D), (5)(B), or (6)(D) of subsection 
(c), section 4041 or 4081--
        ``(i) with respect to so much of the rate of tax on gasoline or 
    special motor fuels as exceeds 11.5 cents per gallon, and
        ``(ii) with respect to so much of the rate of tax on diesel fuel 
    or kerosene as exceeds 17.5 cents per gallon,''.
    Subsec. (b)(4)(E), (F). Pub. L. 105-178, Sec. 9002(c)(1)(A), 
substituted ``2005'' for ``1999''.
    Subsec. (b)(6). Pub. L. 105-178, Sec. 9004(c), added par. (6).
    Subsec. (c)(1). Pub. L. 105-178, Sec. 9002(f)(4), as added by Pub. 
L. 105-206, Sec. 9015(a), substituted ``the date of the enactment of the 
TEA 21 Restoration Act'' for ``the date of enactment of the 
Transportation Equity Act for the 21st Century'' in concluding 
provisions.
    Pub. L. 105-178, Sec. 9002(d)(1), substituted ``2003'' for ``1998'' 
in introductory provisions, added subpar. (E), and substituted in 
concluding provisions ``In determining the authorizations under the Acts 
referred to in the preceding subparagraphs, such Acts shall be applied 
as in effect on the date of enactment of the Transportation Equity Act 
for the 21st Century.'' for ``In determining the authorizations under 
the Acts referred to in the preceding subparagraphs, such Acts shall be 
applied as in effect on the date of the enactment of this sentence.''
    Subsec. (c)(2)(A)(i). Pub. L. 105-178, Sec. 9002(c)(1), substituted 
``2006'' for ``2000'' in introductory provisions and ``2005'' for 
``1999'' in concluding provisions.
    Subsec. (c)(2)(A)(i)(II) to (IV). Pub. L. 105-178, Sec. 9002(f)(2), 
inserted ``and'' at end of subcl. (II), redesignated subcl. (IV) as 
(III), and struck out former subcl. (III) which read as follows: 
``section 6424 (relating to amounts paid in respect of lubricating oil 
used for certain nontaxable purposes), and''.
    Subsec. (c)(2)(A)(ii). Pub. L. 105-178, Sec. 9002(c)(1)(A), (f)(3), 
substituted ``fuel'' for ``gasoline, special fuels, and lubricating 
oil'' in two places and ``2005'' for ``1999''.
    Subsec. (c)(3). Pub. L. 105-178, Sec. 9002(c)(3), substituted 
``Floor stocks refunds'' for ``2005 floor stocks refunds'' in heading.
    Pub. L. 105-178, Sec. 9002(c)(1), substituted ``2005'' for ``1999'' 
in heading and ``2006'' for ``2000'' in text.
    Subsec. (c)(4)(A)(i). Pub. L. 105-178, Sec. 9002(c)(2)(A), 
substituted ``2005'' for ``1998''.
    Subsec. (c)(4)(A)(ii). Pub. L. 105-178, Sec. 9005(a)(2), inserted 
concluding provisions.
    Subsec. (c)(5)(A). Pub. L. 105-178, Sec. 9002(c)(2)(A), substituted 
``2005'' for ``1998''.
    Subsec. (c)(6). Pub. L. 105-178, Sec. 9011(b)(1), struck out heading 
and text of par. (6) which related to transfers from Highway Trust Fund 
to National Recreational Trails Trust Fund of revenues received from 
nonhighway recreational fuel taxes.
    Subsec. (c)(7). Pub. L. 105-178, Sec. 9004(b)(1), struck out heading 
and text of par. (7). Prior to amendment, text read as follows: 
``Notwithstanding any other provision of law, in calculating amounts 
under section 157(a) of title 23, United States Code, and sections 
1013(c), 1015(a), and 1015(b) of the Intermodal Surface Transportation 
Efficiency Act of 1991 (Public Law 102-240; 105 Stat. 1914), deposits in 
the Highway Trust Fund resulting from the amendments made by the 
Taxpayer Relief Act of 1997 shall not be taken into account.''
    Subsec. (e)(2). Pub. L. 105-178, Sec. 9002(e)(1), substituted ``For 
purposes of the preceding sentence, the term `mass transit portion' 
means, for any fuel with respect to which tax was imposed under section 
4041 or 4081 and otherwise deposited into the Highway Trust Fund, the 
amount determined at the rate of--
        ``(A) except as otherwise provided in this sentence, 2.86 cents 
    per gallon,
        ``(B) 1.43 cents per gallon in the case of any partially exempt 
    methanol or ethanol fuel (as defined in section 4041(m)) none of the 
    alcohol in which consists of ethanol,
        ``(C) 1.86 cents per gallon in the case of liquefied natural 
    gas,
        ``(D) 2.13 cents per gallon in the case of liquefied petroleum 
    gas, and
        ``(E) 9.71 cents per MCF (determined at standard temperature and 
    pressure) in the case of compressed natural gas.'' for ``For 
    purposes of the preceding sentence, the term `mass transit portion' 
    means an amount determined at the rate of 2.85 cents for each gallon 
    with respect to which tax was imposed under section 4041 or 4081.''
    Subsec. (e)(3). Pub. L. 105-225, Sec. 7(a), which added second 
period at the end of par. (3), was repealed by Pub. L. 105-354.
    Pub. L. 105-178, Sec. 9002(f)(5), as added by Pub. L. 105-206, 
Sec. 9015(a), substituted ``the date of the enactment of the TEA 21 
Restoration Act'' for ``the date of enactment of the Transportation 
Equity Act for the 21st Century'' in concluding provisions.
    Pub. L. 105-178, Sec. 9002(d)(2), substituted ``2003'' for ``1998'' 
in introductory provisions, added subpar. (C), and substituted ``as such 
section and Acts are in effect on the date of enactment of the 
Transportation Equity Act for the 21st Century.'' for ``as section 
5338(a)(1) or (b)(1) and the Intermodal Surface Transportation 
Efficiency Act of 1991 were in effect on December 18, 1991'' in 
concluding provisions.
    Subsec. (e)(4). Pub. L. 105-178, Sec. 9004(d), reenacted heading 
without change and amended text of par. (4) generally. Prior to 
amendment, text read as follows: ``Rules similar to the rules of 
subsection (d) shall apply to the Mass Transit Account except that 
subsection (d)(1) shall be applied by substituting `12-month' for `24-
month'.''
    Subsec. (f). Pub. L. 105-178, Sec. 9004(a)(1), added subsec. (f).
    Subsec. (f)(2). Pub. L. 105-277 amended par. (2) generally. Prior to 
amendment, par. (2) read as follows: ``no interest accruing after 
September 30, 1998, on any obligation held by such Fund shall be 
credited to such Fund.''
    1997--Subsec. (b)(1)(E). Pub. L. 105-34, Sec. 1032(e)(13), 
substituted ``, diesel fuel, and kerosene'' for ``and diesel fuel''.
    Subsec. (b)(4). Pub. L. 105-34, Sec. 901(a), amended heading and 
text of par. (4) generally. Prior to amendment, text read as follows: 
``For purposes of paragraphs (1) and (2)--
        ``(A) there shall not be taken into account the taxes imposed by 
    section 4041(d), and
        ``(B) there shall be taken into account the taxes imposed by 
    sections 4041 and 4081 only to the extent attributable to the 
    Highway Trust Fund financing rate.''
    Subsec. (b)(5)(B). Pub. L. 105-34, Sec. 1032(e)(14), substituted ``, 
diesel fuel, or kerosene'' for ``or diesel fuel''.
    Subsec. (c)(1). Pub. L. 105-130, Sec. 9(a)(1)(A), substituted 
``1998'' for ``1997'' in introductory provisions and, in concluding 
provisions, substituted ``In determining the authorizations under the 
Acts referred to in the preceding subparagraphs, such Acts shall be 
applied as in effect on the date of the enactment of this sentence.'' 
for ``In determining the authorizations under the Acts referred to in 
the preceding subparagraphs, such Acts shall be applied as in effect on 
the date of the enactment of the Intermodal Surface Transportation 
Efficiency Act of 1991.''
    Subsec. (c)(2)(A). Pub. L. 105-34, Sec. 901(d)(2), in concluding 
provisions, substituted ``by taking into account only the portion of the 
taxes which are deposited into the Highway Trust Fund'' for ``by taking 
into account only the Highway Trust Fund financing rate applicable to 
any fuel''.
    Subsec. (c)(2)(A)(ii). Pub. L. 105-34, Sec. 1601(f)(2), struck out 
``(or with respect to qualified diesel-powered highway vehicles 
purchased before January 1, 1999)'' after ``October 1, 1999''.
    Subsec. (c)(4)(A)(i). Pub. L. 105-130, Sec. 9(a)(1)(B), substituted 
``1998'' for ``1997''.
    Subsec. (c)(4)(D). Pub. L. 105-34, Sec. 901(d)(3), substituted 
``deposited into the Highway Trust Fund'' for ``attributable to the 
Highway Trust Fund financing rate''.
    Subsec. (c)(5)(A). Pub. L. 105-130, Sec. 9(a)(1)(C), substituted 
``1998'' for ``1997''.
    Subsec. (c)(5)(B), (6)(D). Pub. L. 105-34, Sec. 901(d)(3), 
substituted ``deposited into the Highway Trust Fund'' for ``attributable 
to the Highway Trust Fund financing rate''.
    Subsec. (c)(6)(E). Pub. L. 105-130, Sec. 9(a)(1)(D), substituted 
``1998'' for ``1997''.
    Subsec. (c)(7). Pub. L. 105-34, Sec. 901(c), added par. (7).
    Subsec. (e)(2). Pub. L. 105-34, Sec. 901(b), substituted ``2.85 
cents'' for ``2 cents''.
    Subsec. (e)(3). Pub. L. 105-130, Sec. 9(a)(2)(A), substituted 
``1998'' for ``1997'' in introductory provisions.
    Pub. L. 105-130, Sec. 9(a)(2)(B), which directed substitution of 
``the enactment of the last sentence of subsection (c)(1)'' for ``the 
enactment of the Intermodal Surface Transportation Efficiency Act of 
1991'', could not be executed because the words ``the enactment of the 
Intermodal Surface Transportation Efficiency Act of 1991'' did not 
appear subsequent to the amendment by Pub. L. 105-102. See below.
    Pub. L. 105-102, in concluding provisions, substituted ``section 
5338(a)(1) or (b)(1) and the Intermodal Surface Transportation 
Efficiency Act of 1991 were in effect on December 18, 1991'' for ``such 
Acts are in effect on the date of the enactment of the Intermodal 
Surface Transportation Efficiency Act of 1991.''
    Subsec. (e)(5)(A). Pub. L. 105-34, Sec. 1601(f)(2)(B), struck out 
``; except that any such transfers to the extent attributable to section 
6427(g) shall be borne only by the Highway Account'' before period at 
end.
    Subsec. (f). Pub. L. 105-34, Sec. 901(d)(1), struck out heading and 
text of subsec. (f) which consisted of pars. (1) to (4) relating to 
definition of Highway Trust Fund financing rate.
    1994--Subsec. (e)(3)(A). Pub. L. 103-429 substituted ``section 
5338(a)(1) or (b)(1) of title 49'' for ``paragraph (1) or (3) of 
subsection (a), or paragraph (1) or (3) of subsection (b), of section 21 
of the Federal Transit Act''.
    1993--Subsec. (b)(1)(E). Pub. L. 103-66, Sec. 13242(d)(34)(A), 
substituted ``gasoline and diesel fuel), and'' for ``gasoline),''.
    Subsec. (b)(1)(F), (G). Pub. L. 103-66, Sec. 13242(d)(34)(B), (C), 
redesignated subpar. (G) as (F) and struck out former subpar. (F) which 
read as follows: ``section 4091 (relating to tax on diesel fuel), and''.
    Subsec. (b)(4). Pub. L. 103-66, Sec. 13242(d)(35)(B), which directed 
amendment of subsec. (b)(4)(C) by substituting ``4081'' for ``4091'', 
could not be executed because subsec. (b)(4) does not contain a subpar. 
(C).
    Subsec. (b)(4)(B). Pub. L. 103-66, Sec. 13242(b)(35)(A), substituted 
``and 4081'' for ``, 4081, and 4091'' and ``rate'' for ``rates under 
such sections''.
    Subsec. (b)(5). Pub. L. 103-66, Sec. 13242(d)(36), substituted ``and 
(E)'' for ``, (E), and (F)'' in introductory provisions.
    Subsec. (c)(4)(D). Pub. L. 103-66, Sec. 13242(d)(38), substituted 
``rate'' for ``rates under such sections''.
    Subsec. (c)(5)(B). Pub. L. 103-66, Sec. 13242(d)(39), substituted 
``rate'' for ``rate under such section''.
    Subsec. (c)(6)(D). Pub. L. 103-66, Sec. 13242(d)(37), substituted 
``and 4081'' for ``, 4081, and 4091'' in introductory provisions.
    Subsec. (e)(2). Pub. L. 103-66, Sec. 13244(a), substituted ``2 
cents'' for ``1.5 cents''.
    Pub. L. 103-66, Sec. 13242(d)(40), substituted ``and 4081'' for ``, 
4081, and 4091'' and ``or 4081'' for ``, 4081, or 4091''.
    Subsec. (f). Pub. L. 103-66, Sec. 13242(d)(41), added subsec. (f).
    1991--Subsec. (b)(1), (2). Pub. L. 102-240, Sec. 8002(d)(1), 
substituted ``1999'' for ``1995'' and ``2000'' for ``1996'' wherever 
appearing.
    Subsec. (c)(1). Pub. L. 102-240, Sec. 8002(e), substituted ``1997'' 
for ``1993'' in introductory provisions, added subpar. (D) and 
concluding provisions, and struck out former subpar. (D) which read as 
follows: ``hereafter authorized by a law which does not authorize the 
expenditure out of the Highway Trust Fund of any amount for a general 
purpose not covered by subparagraph (A), (B), or (C) as in effect on the 
date of the enactment of the Surface Transportation and Uniform 
Relocation Assistance Act of 1987.''
    Subsec. (c)(2)(A), (3). Pub. L. 102-240, Sec. 8002(d)(1), 
substituted ``1999'' for ``1995'' and ``2000'' for ``1996'' wherever 
appearing.
    Subsec. (c)(4)(A)(i), (5)(A). Pub. L. 102-240, Sec. 8002(d)(2)(A), 
substituted ``1997'' for ``1995''.
    Subsec. (c)(6). Pub. L. 102-240, Sec. 8003(b), added par. (6).
    Subsec. (e)(3). Pub. L. 102-240, Sec. 8002(e)(1), (f), inserted ``or 
capital-related'' after ``capital'' the first time appearing and 
substituted ``1997'' for ``1993'' and ``in accordance with--'' and 
subpars. (A) and (B) and concluding provisions for ``in accordance with 
section 21(a)(2) of the Urban Mass Transportation Act of 1964.''
    1990--Subsec. (b)(1), (2). Pub. L. 101-508, Sec. 11211(g)(1), 
substituted ``1995'' for ``1993'' and ``1996'' for ``1994'' wherever 
appearing.
    Subsec. (b)(4)(B). Pub. L. 101-508, Sec. 11211(a)(5)(D), inserted 
reference to section 4041.
    Subsec. (b)(5). Pub. L. 101-508, Sec. 11211(a)(5)(F), added par. 
(5).
    Subsec. (c)(2)(A). Pub. L. 101-508, Sec. 11211(g)(1), substituted 
``1995'' for ``1993'' and ``1996'' for ``1994'' wherever appearing.
    Pub. L. 101-508, Sec. 11211(a)(5)(E), inserted at end ``The amounts 
payable from the Highway Trust Fund under this subparagraph or paragraph 
(3) shall be determined by taking into account only the Highway Trust 
Fund financing rate applicable to any fuel.''
    Subsec. (c)(3), (4)(A)(i). Pub. L. 101-508, Sec. 11211(g)(1), 
substituted ``1995'' for ``1993'' and ``1996'' for ``1994'' wherever 
appearing.
    Subsec. (c)(4)(D). Pub. L. 101-508, Sec. 11211(b)(6)(H), struck out 
``(to the extent attributable to the Highway Trust Fund financing 
rate)'' after ``section 4081'' and inserted before period at end ``, but 
only to the extent such taxes are attributable to the Highway Trust Fund 
financing rates under such sections''.
    Subsec. (c)(5). Pub. L. 101-508, Sec. 11211(i)(1), added par. (5).
    Subsec. (e)(2). Pub. L. 101-508, Sec. 11211(h)(1), substituted ``1.5 
cents'' for ``1 cent''.
    1989--Subsec. (b)(4)(A). Pub. L. 101-239 substituted ``by section 
4041(d)'' for ``by sections 4041(d)''.
    1988--Subsec. (c)(4)(A)(ii)(I), (II). Pub. L. 100-448, 
Sec. 6(a)(1)(A), (3), substituted ``$60,000,000 for each of fiscal years 
1989 and 1990 and $70,000,000 for each fiscal year thereafter.'' for 
``$60,000,000'' for Fiscal Year 1987 only and $45,000,000 for each 
Fiscal Year thereafter;.''
    Subsec. (c)(4)(E). Pub. L. 100-448, Sec. 6(a)(1)(B), struck out 
``Further, a portion of the payments made by the Secretary from Fiscal 
Year 1987 motorfuel excise tax receipts shall be used to increase the 
funding for boating safety programs during Fiscal Year 1987 only.''
    1987--Subsec. (b). Pub. L. 100-17, Sec. 503(a), substituted ``1993'' 
for ``1988'' wherever appearing, and substituted ``1994'' for ``1989'' 
in par. (2).
    Subsec. (b)(1)(F). Pub. L. 100-203, Sec. 10502(d)(13), added subpar. 
(F) and struck out former subpar. (F) which read as follows: ``section 
4091 (relating to tax on lubricating oil), and''.
    Subsec. (b)(4). Pub. L. 100-203, Sec. 10502(d)(14), amended par. (4) 
generally. Prior to amendment, par. (4) read as follows: ``For purposes 
of paragraphs (1) and (2), there shall not be taken into account the 
taxes imposed by section 4041(d) and so much of the taxes imposed by 
section 4081 as is attributable to the Leaking Underground Storage Tank 
Trust Fund financing rate.''
    Subsec. (c). Pub. L. 100-17, Sec. 503(a), substituted ``1993'' for 
``1988'' wherever appearing and ``1994'' for ``1989'' wherever 
appearing.
    Subsec. (c)(1)(C), (D). Pub. L. 100-17, Sec. 503(b), added subpars. 
(C) and (D) and struck out former subpar. (C) which read as follows: 
``hereafter authorized by a law which does not authorize the expenditure 
out of the Highway Trust Fund of any amount for a general purpose not 
covered by subparagraph (A) or (B) as in effect on December 31, 1982.''
    Subsec. (e)(2). Pub. L. 100-203, Sec. 10502(d)(15), substituted 
``sections 4041, 4081, and 4091'' for ``sections 4041 and 4081'' and 
``section 4041, 4081, or 4091'' for ``section 4041 or 4081''.
    Subsec. (e)(3). Pub. L. 100-17, Sec. 503(a)(1), substituted ``1993'' 
for ``1988''.
    Subsec. (e)(5). Pub. L. 100-17, Sec. 504, added par. (5).
    1986--Subsec. (b)(4). Pub. L. 99-499, Sec. 521(b)(1)(A), added par. 
(4).
    Subsec. (c)(4)(A)(ii). Pub. L. 99-640, Sec. 7(a)(1), substituted 
``$60,000,000'' for Fiscal Year 1987 only and $45,000,000 for each 
Fiscal Year thereafter;'' for ``$45,000,000'' in two places.
    Subsec. (c)(4)(D). Pub. L. 99-499, Sec. 521(b)(1)(B), inserted ``(to 
the extent attributable to the Highway Trust Fund financing rate)'' 
after ``section 4081''.
    Subsec. (c)(4)(E). Pub. L. 99-640, Sec. 7(a)(2), added subpar. (E).
    1984--Subsec. (c)(2)(A)(ii). Pub. L. 98-369, Sec. 474(r)(43), 
substituted ``section 34'' for ``section 39''.
    Pub. L. 98-369, Sec. 911(d)(1)(B), inserted ``(or with respect to 
qualified diesel-powered highway vehicles purchased before January 1, 
1988)''.
    Subsec. (c)(4)(A). Pub. L. 98-369, Sec. 1016(b)(1)(C), substituted 
``Boat Safety Account'' for ``National Recreational Boating Safety and 
Facilities Improvement Fund'' in heading.
    Subsec. (c)(4)(A)(i). Pub. L. 98-369, Sec. 1016(b)(1)(A), 
substituted ``the Boat Safety Account in the Aquatic Resources Trust 
Fund'' for ``the National Recreational Boating Safety and Facilities 
Improvement Fund established by section 202 of the Recreational Boating 
Fund Act''.
    Subsec. (c)(4)(A)(ii)(II). Pub. L. 98-369, Sec. 1016(b)(1)(B), 
substituted ``the amount in the Boat Safety Account'' for ``the amount 
in the National Recreational Boating and Facilities Improvement Fund''.
    Subsec. (c)(4)(B) to (D). Pub. L. 98-369, Sec. 1016(b)(2), added 
subpars. (B) and (C), redesignated former subpar. (C) as (D), and struck 
out former subpar. (B) which provided for the transfer of excess funds 
to the Land and Water Conservation Fund.
    Subsec. (e)(2). Pub. L. 98-369, Sec. 911(d)(1)(A), amended par. (2) 
generally, substituting ``the mass transit portion'' for ``one-ninth'', 
and inserting provision defining mass transit portion as an amount 
determined at the rate of 1 cent for each gallon with respect to which 
tax was imposed under section 4041 or 4081.

                         Change of Name

    Committee on Public Works and Transportation of House of 
Representatives treated as referring to Committee on Transportation and 
Infrastructure of House of Representatives by section 1(a) of Pub. L. 
104-14, set out as a note preceding section 21 of Title 2, The Congress.


                    Effective Date of 2000 Amendment

    Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 318(e)(2)], Dec. 21, 
2000, 114 Stat. 2763, 2763A-646, provided that: ``The amendment made by 
paragraph (1) [amending this section] shall apply with respect to taxes 
received in the Treasury after the date of the enactment of this Act 
[Dec. 21, 2000].''


                    Effective Date of 1998 Amendments

    Pub. L. 105-354, Sec. 2(c), Nov. 3, 1998, 112 Stat. 3244, provided 
that the amendment made by section 2(c)(2) is effective Aug. 12, 1998.
    Pub. L. 105-277, div. J, title IV, Sec. 4006(b)(2), Oct. 21, 1998, 
112 Stat. 2681-912, provided that: ``The amendment made by paragraph (1) 
[amending this section] shall take effect on October 1, 1998.''
    Title IX of Pub. L. 105-206 effective simultaneously with enactment 
of Pub. L. 105-178 and to be treated as included in Pub. L. 105-178 at 
time of enactment, and provisions of Pub. L. 105-178, as in effect on 
day before July 22, 1998, that are amended by title IX of Pub. L. 105-
206 to be treated as not enacted, see section 9016 of Pub. L. 105-206, 
set out as a note under section 101 of Title 23, Highways.
    Pub. L. 105-178, title IX, Sec. 9002(e)(2), June 9, 1998, 112 Stat. 
501, provided that: ``The amendment made by paragraph (1) [amending this 
section] shall take effect as if included in the amendment made by 
section 901(b) of the Taxpayer Relief Act of 1997 [Pub. L. 105-34].''
    Pub. L. 105-178, title IX, Sec. 9004(a)(2), June 9, 1998, 112 Stat. 
504, provided that: ``The amendment made by paragraph (1) [amending this 
section] shall take effect on October 1, 1998.''
    Pub. L. 105-178, title IX, Sec. 9004(b)(2), June 9, 1998, 112 Stat. 
504, provided that: ``The amendment made by paragraph (1) [amending this 
section] shall take effect as if included in the amendments made by 
section 901 of the Taxpayer Relief Act of 1997 [Pub. L. 105-34].''
    Pub. L. 105-178, title IX, Sec. 9005(e), June 9, 1998, 112 Stat. 
506, provided that: ``The amendments made by this section [amending this 
section and section 9504 of this title] shall take effect on the date of 
enactment of this Act [June 9, 1998].''


                    Effective Date of 1997 Amendments

    Section 9(d) of Pub. L. 105-130 provided that: ``The amendments made 
by this section [amending this section and sections 9504 and 9511 of 
this title] shall take effect on October 1, 1997.''
    Section 901(f) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section] shall apply to taxes 
received in the Treasury after September 30, 1997.''
    Amendment by section 1032(e)(13), (14) of Pub. L. 105-34 effective 
July 1, 1998, see section 1032(f)(1) of Pub. L. 105-34, as amended, set 
out as a note under section 4041 of this title.
    Amendment by section 1601(f)(2) of Pub. L. 105-34 effective as if 
included in the provisions of the Small Business Job Protection Act of 
1996, Pub. L. 104-188, to which it relates, see section 1601(j) of Pub. 
L. 105-34, set out as a note under section 23 of this title.


                    Effective Date of 1993 Amendment

    Amendment by section 13242(d)(34) to (41) of Pub. L. 103-66 
effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103-66, set out 
as a note under section 4041 of this title.
    Section 13244(b) of Pub. L. 103-66 provided that: ``The amendment 
made by this section [amending this section] shall apply to amounts 
attributable to taxes imposed on or after October 1, 1995.''


                    Effective Date of 1990 Amendment

    Amendment by section 11211(a)(5)(D)-(F) of Pub. L. 101-508 
applicable to gasoline removed (as defined in former section 4082 of 
this title) after Nov. 30, 1990, see section 11211(a)(6) of Pub. L. 101-
508, set out as a note under section 4041 of this title.
    Amendment by section 11211(b)(6)(H) of Pub. L. 101-508 effective 
Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101-508, set out as a 
note under section 4041 of this title.
    Section 11211(h)(2) of Pub. L. 101-508 provided that: ``The 
amendment made by paragraph (1) [amending this section] shall apply to 
amounts attributable to taxes imposed on or after December 1, 1990.''
    Section 11211(i)(4) of Pub. L. 101-508 provided that: ``The 
amendments made by this subsection [amending this section and section 
9504 of this title] shall take effect on December 1, 1990.''


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 effective as if included in the 
provision of the Revenue Act of 1987, Pub. L. 100-203, title X, to which 
such amendment relates, see section 7823 of Pub. L. 101-239, set out as 
a note under section 26 of this title.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-448 effective Oct. 1, 1988, see section 
6(e) of Pub. L. 100-448, set out as a note under section 777 of Title 
16, Conservation.


                    Effective Date of 1987 Amendment

    Amendment by Pub. L. 100-203 applicable to sales after Mar. 31, 
1988, see section 10502(e) of Pub. L. 100-203, set out as a note under 
section 40 of this title.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 
521(e) of Pub. L. 99-499, set out as a note under section 4041 of this 
title.


                    Effective Date of 1984 Amendment

    Amendment by section 474(r)(43) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, and to carrybacks from such 
years, see section 475(a) of Pub. L. 98-369, set out as a note under 
section 21 of this title.
    Amendment by section 911(d)(1) of Pub. L. 98-369 effective Aug. 1, 
1984, see section 911(e) of Pub. L. 98-369, set out as a note under 
section 6427 of this title.
    Amendment by section 1016(b) of Pub. L. 98-369 effective Oct. 1, 
1984, see section 1016(e) of Pub. L. 98-369, set out as an Effective 
Date note under section 9504 of this title.


                    Effective Date; Savings Provision

    Section 531(e) of Pub. L. 97-424 provided that:
    ``(1) In general.--The amendments made by this section [enacting 
this section, amending section 460l-11 of Title 16, Conservation, and 
amending provisions set out as a note under section 120 of Title 23, 
Highways] shall take effect on January 1, 1983.
    ``(2) New highway trust fund treated as continuation of old.--The 
Highway Trust Fund established by the amendments made by this section 
shall be treated for all purposes of law as the continuation of the 
Highway Trust Fund established by section 209 of the Highway Revenue Act 
of 1956 [section 209 of act June 29, 1956, ch. 462, title II, 70 Stat. 
397, set out as a note under section 120 of Title 23, Highways]. Any 
reference in any law to the Highway Trust Fund established by such 
section 209 shall be deemed to include (wherever appropriate) a 
reference to the Highway Trust Fund established by the amendments made 
by this section.''


              Report on Nonhighway Recreational Fuel Taxes

    Section 8003(d) of Pub. L. 102-240 provided that: ``The Secretary of 
the Treasury shall, within a reasonable period after the close of each 
of fiscal years 1992 through 1996, submit a report to the Committee on 
Ways and Means of the House of Representatives and the Committee on 
Finance of the Senate specifying his estimate of the amount of 
nonhighway recreational fuel taxes (as defined in section 9503(c)(6) of 
the Internal Revenue Code of 1986, as added by this Act) received in the 
Treasury during such fiscal year.''

                  Section Referred to in Other Sections

    This section is referred to in section 9504 of this title; title 16 
section 460l-11.
