Internal Revenue Code:Sec. 9503. Highway Trust Fund
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle I - Trust Fund Code
CHAPTER 98 - TRUST FUND CODE
Subchapter A - Establishment of Trust Funds
Statute
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 and penalties
(1) Certain taxes
There are hereby appropriated to the Highway Trust Fund amounts
equivalent to the taxes received in the Treasury before
October 1, 2011, 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).
For purposes of this paragraph, taxes received under sections
4041 and 4081 shall be determined without reduction for credits
under section 6426.
(2) Liabilities incurred before October 1, 2011
There are hereby appropriated to the Highway Trust Fund amounts
equivalent to the taxes which are received in the Treasury after
September 30, 2011, and before July 1, 2012, and which are
attributable to liability for tax incurred before October 1,
2011, under the provisions described in paragraph (1).
<<The following paragraph (3) is effective through 9/30/2005, and is
then REPEALED by Public Law 109-059 effective 10/1/2005
<< (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, or
(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) Deleted by PL 108-357, Sec. 301(c)(12). See Effective Date.
(F) Deleted by PL 108-357, Sec. 301(c)(12). See Effective Date.
(5) Certain penalties.--There are hereby appropriated to
the Highway Trust Fund amounts equivalent to the penalties paid
under sections 6715, 6715A, 6717, 6718, 6719, 6720A, 6725, 7232,
and 7272 (but only with regard to penalties under such section
related to failure to register under section 4101).
(6) 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 September 30, 2009 (October 1, 2009, in
the case of expenditures for administrative expenses)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 September 30, 2009 (October 1, 2009, in the
case of expenditures for administrative expenses), to meet those
obligations of the United States heretofore or hereafter
incurred which are authorized to be paid out of the Highway
Trust Fund under the Safe, Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for Users or any other
provision of law which was referred to in this paragraph before
the date of the enactment of such Act (as such Act and
provisions of law are in effect on the date of the enactment of
such 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, 2012, 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, 2011, and
(ii) the credits allowed under section 34 (relating to
credit for certain uses of fuel) with respect to fuel used
before October 1, 2011.
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.
Clauses (i)(III) and (ii) shall not apply to claims under
section 6427(e).
(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, 2012,
under section 6412(a).
<<<NOTE: 0 The following paragraph (4) is effective through 9/30/2005. See
below for the paragraph (4) effective after 10/1/2005.>>
(4) Transfers from the Trust Fund for motorboat fuel taxes
(A) Transfer to Boat Safety Account
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 paragraph (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 and
Boating Trust Fund -
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 and Boating 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''.
<<<NOTE: The following paragraph (4) is effective 10/01/2005. See above
for the paragraph (4) effective through 9/30/2005.>>>
(4) Transfers from the trust fund for motorboat fuel taxes.--
(A) Transfer to land and water conservation fund.--
(i) In general.--The Secretary shall pay
from time to time 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 amounts (as determined by the
Secretary) equivalent to the motorboat fuel taxes
received on or after October 1, 2005, and before
October 1, 2011.
(ii) Limitation.--The aggregate amount transferred under this
subparagraph during any fiscal year shall not exceed $1,000,000.
(B) Excess funds transferred to sport fish restoration and boating
trust fund.--Any amounts in the Highway Trust Fund--
(i) which are attributable to motorboat fuel taxes, and
(ii) which are not transferred from the Highway Trust Fund
under subparagraph (A),
shall be transferred by the Secretary from the Highway Trust Fund
into the Sport Fish Restoration and Boating Trust Fund.
(C) 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.
(D) 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 And Boating 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, 2011.
(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.
(6) This paragraph (6) was not included within Public Laws.
(7) Transfers from the trust fund for certain aviation fuel taxes.--
The Secretary shall pay at least monthly from the Highway Trust Fund
into the Airport and Airway Trust Fund amounts (as determined by
the Secretary) equivalent to the taxes received on or after
October 1, 2005, and before October 1, 2011, under section 4081
with respect to so much of the rate of tax as does not exceed--
(A) 4.3 cents per gallon of kerosene subject to
section 6427(l)(4)(A) with respect to which a payment
has been made by the Secretary under section 6427(l), and
(B) 21.8 cents per gallon of kerosene subject to
section 6427(l)(4)(B) with respect to which a payment
has been made by the Secretary under section 6427(l).
Transfers under the preceding sentence shall be made on the
basis of estimates by the Secretary, and proper adjustments
shall be made in the amounts subsequently transferred to the
extent prior estimates were in excess of or less than the
amounts required to be transferred. Any amount allowed as a
credit under section 34 by reason of paragraph (4) of
section 6427(l) shall be treated for purposes of subparagraphs
(A) and (B) as a payment made by the Secretary under such
paragraph.
(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 48-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 4 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) MEASUREMENT OF NET HIGHWAY RECEIPTS- For purposes of
making any estimate under paragraph (1) of net highway receipts
for periods ending after the date specified in subsection (b)(1),
the Secretary shall treat--
(A) each expiring provision of subsection (b) which is related to
appropriations or transfers to the Highway Trust Fund to have been
extended through the end of the 48-month period referred to in
paragraph (1)(B), and
(B) with respect to each tax imposed under the sections referred to
in subsection (b)(1), the rate of such tax during the 48-month
period referred to in paragraph (1)(B) to be the same as the
rate of such tax as in effect on the date of such estimate.
(7) 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 (including
capital expenditures for new projects) before October 1, 2009,
in accordance with the Safe, Accountable, Flexible,
Efficient Transportation Equity Act: A Legacy for Users or any
other provision of law which was referred to in this paragraph
before the date of the enactment of such Act (as such Act and
provisions of law are in effect on the date of the enactment of
such 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.
Sources
(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, Sec. 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, Sec. 8002(d)(1), (2)(A), (e), (f), 8003(b), Dec. 18,
1991, 105 Stat. 2204, 2205; Pub. L. 103-66, title XIII, Sec.
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, Sec. 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
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.
Miscellaneous
AMENDMENTS
2006 - Tax Relief and Health Care Act of 2006 (P.L. 109-432)
(6) Section 9503(c)(7) is amended--
(A) by amending subparagraphs (A) and (B) to read as
follows:
``(A) 4.3 cents per gallon of kerosene subject to
section 6427(l)(4)(A) with respect to which a payment
has been made by the Secretary under section 6427(l),
and
``(B) 21.8 cents per gallon of kerosene subject to
section 6427(l)(4)(B) with respect to which a payment
has been made by the Secretary under section 6427(l).'',
and
(B) in the matter following subparagraph (B), by
striking ``or (5)''.
2005 - S.A.F.E. Transportation Equity Act of 2005, Sec.5601,
amends Sec.9503(c)(2)(A)as follows:
(1) by striking `July 1, 2006' in clause (i) and inserting
`July 1, 2012',
(2) by striking `October 1, 2005' in the matter following
clause (i)(III) and inserting `April 1, 2005, or for
periods ending after September 30, 2009, and before October
1, 2011', and
(3) by striking `October 1, 2005' in clause (ii) and
inserting `April 1, 2005, or used after September 30, 2009,
and before October 1, 2011'.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends:
Paragraph (5) of section 9503(b) (relating to certain penalties)
is amended by inserting `6720A,' after `6719,'. EFFECTIVE DATE-
The amendments made by this section shall apply to any transfer,
sale, or holding out for sale or resale occurring after the date
of the enactment of this Act.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends:
Sec. 9503(c)is amended by adding at the end the following
new paragraph: "(7) TRANSFERS FROM THE TRUST FUND FOR CERTAIN
AVIATION FUEL TAXES-".
Section 9503(b) is amended by striking paragraph (3).
Effective Date- The amendments made by this section shall apply to
fuels or liquids removed, entered, or sold after September 30, 2005.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends:
Sec. 9503(c)(4)(B) by striking `Account' in the heading thereof
and inserting `and Boating Trust Fund', by striking `or (B)' in
clause (ii), and by striking `account in the Aquatic Resources' and
inserting `and Boating'. Section 9503(c))5) is amended by striking
`Account in the Aquatic Resources' in subparagraph (A) and inserting
`and Boating'
Effective Date- The amendments made by this section shall take
effect on October 1, 2005.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends:
Sec. 9503(c)(4): by striking `Fund--' and all that follows through
`shall be transferred' in subparagraph (B) and inserting `Fund which
is attributable to motorboat fuel taxes received on or after
October 1, 2005, and before October 1, 2011, shall be transferred';
by striking subparagraph (A); and by redesignating subparagraphs (B)
through (E) as subparagraphs (A) through (D), respectively.
Effective Date- The amendments made by this section shall take effect
on October 1, 2005.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends:
Sec. 9503(b)(6)(B) by changing date to be October 1, 2009;
Section 9503(d) by striking `24-month' in paragraph (1)(B) and
inserting `48-month', and by striking `2 YEARS' in the heading
for paragraph (3) and inserting `4 YEARS';
Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends
Section 9503(b)(1), 9503(b)(2), 9503(b)(4)(D)(iii), 9503(c)(4)(a)(i),
and 9503(c)(5) by striking the year 2005 and inserting the year 2011.
Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act.
2004 - Subsec.868, Pub.L.108-357, amended Sec.9503 by
redesignating paragraph (5) as paragraph (6) and inserting
after paragraph (4) the following new paragraph:
"(5) Certain penalties.--There are hereby appropriated to
the Highway Trust Fund amounts equivalent to the penalties paid
under sections 6715, 6715A, 6717, 6718, 6719, 6725, 7232, and
7272 (but only with regard to penalties under such section
related to failure to register under section 4101).".
Effective Date.--The amendments made by this section shall apply to
penalties assessed on or after the date of the enactment of this
Act.
2004 - Pub. L. 108-357, Sec. 301(c)(13). Section 9503(c)(2)(A)
is amended by adding at the end the following: ``Clauses (i)(III)
and (ii) shall not apply to claims under section 6427(e).
2004 - Pub. L. 108-357, Sec. 301(c)(11)&(12). Section 9503(b)(1)
is amended by adding at the end the following new flush sentence:
For purposes of this paragraph, taxes received under sections
4041 and 4081 shall be determined without reduction for credits
under section 6426.
Section 9503(b)(4) is amended by adding ``or'' at the end of
subparagraph (C), by striking the comma at the end of
subparagraph (D)(iii) and inserting a period, and by striking
subparagraphs (E) and (F).
Repeal <<NOTE: Applicability.>> of general fund
retention of certain alcohol fuels taxes.--The amendments made
by subsection PL 108-357, Sec. 301(c)(12) shall apply to fuel
sold or used after September 30, 2004.
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
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.
Miscellaneous
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by S.A.F.E. Transportation Equity Act of 2005,
Sec. 5602(a) and (b) shall apply to taxes imposed on and after
July 1, 2005.
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by S.A.F.E. Transportation Equity Act of 2005,
Sec. 5601, shall apply to amounts paid for which no transfer
has been made before April 1, 2005.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by this Pub.L.108-357, Sec.868, shall apply to penalties
assessed on or after the date of the enactment of this Act.
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.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 9504 of this title; title
16 section 460l-11.
