-CITE- 26 USC CHAPTER 98 - TRUST FUND CODE 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle I - Trust Fund Code CHAPTER 98 - TRUST FUND CODE -HEAD- CHAPTER 98 - TRUST FUND CODE -MISC1- Subchapter Sec.(!1) A. Establishment of Trust Funds 9501 B. General provisions 9601 -FOOTNOTE- (!1) Section numbers editorially supplied. -End- -CITE- 26 USC Subchapter A - Establishment of Trust Funds 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle I - Trust Fund Code CHAPTER 98 - TRUST FUND CODE Subchapter A - Establishment of Trust Funds -HEAD- SUBCHAPTER A - ESTABLISHMENT OF TRUST FUNDS -MISC1- Sec. 9501. Black Lung Disability Trust Fund. 9502. Airport and Airway Trust Fund. 9503. Highway Trust Fund. 9504. Sport Fish Restoration and Boating Trust Fund. 9505. Harbor Maintenance Trust Fund. 9506. Inland Waterways Trust Fund. 9507. Hazardous Substance Superfund. 9508. Leaking Underground Storage Tank Trust Fund. 9509. Oil Spill Liability Trust Fund. 9510. Vaccine Injury Compensation Trust Fund. [9511. Repealed.] -COD- CODIFICATION The amendment by section 8033(b) of Pub. L. 99-509, which provided for adding item 9507 to the table of sections for subchapter A, did not take effect pursuant to section 8033(c)(2)(C) of Pub. L. 99-509 and the enactment of the Superfund Amendments and Reauthorization Act of 1986 (Pub. L. 99-499). -MISC2- AMENDMENTS 2005 - Pub. L. 109-59, title XI, Sec. 11115(b)(2)(E), Aug. 10, 2005, 119 Stat. 1950, substituted "Sport Fish Restoration and Boating" for "Aquatic Resources" in item 9504. 1998 - Pub. L. 105-178, title IX, Sec. 9011(b)(3), June 9, 1998, 112 Stat. 508, struck out item 9511 "National Recreational Trails Trust Fund". 1991 - Pub. L. 102-240, title VIII, Sec. 8003(c), Dec. 18, 1991, 105 Stat. 2206, added item 9511. 1987 - Pub. L. 100-203, title IX, Sec. 9202(b), Dec. 22, 1987, 101 Stat. 1330-331, added item 9510. 1986 - Pub. L. 99-662, title XIV, Secs. 1403(c), 1405(c), Nov. 17, 1986, 100 Stat. 4270, 4271, added items 9505 and 9506. Pub. L. 99-509, title VIII, Sec. 8033(c)(2)(C), Oct. 21, 1986, 100 Stat. 1962, added item 9509. Pub. L. 99-499, title V, Secs. 517(d), 522(b), Oct. 17, 1986, 100 Stat. 1774, 1781, added items 9507 and 9508. 1984 - Pub. L. 98-369, div. A, title X, Sec. 1016(d), July 18, 1984, 98 Stat. 1020, added item 9504. 1983 - Pub. L. 97-424, title V, Sec. 531(d), Jan. 6, 1983, 96 Stat. 2192, added item 9503. 1982 - Pub. L. 97-248, title II, Sec. 281(c)(1), Sept. 3, 1982, 96 Stat. 566, struck out "Establishment of" before "Black Lung" in item 9501 and added item 9502. -End- -CITE- 26 USC Sec. 9501 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle I - Trust Fund Code CHAPTER 98 - TRUST FUND CODE Subchapter A - Establishment of Trust Funds -HEAD- Sec. 9501. Black Lung Disability Trust Fund -STATUTE- (a) Creation of Trust Fund (1) In general There is established in the Treasury of the United States a trust fund to be known as the "Black Lung Disability Trust Fund", consisting of such amounts as may be appropriated or credited to the Black Lung Disability Trust Fund. (2) Trustees The trustees of the Black Lung Disability Trust Fund shall be the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health and Human Services. (b) Transfer of certain taxes; other receipts (1) Transfer to Black Lung Disability Trust Fund of amounts equivalent to certain taxes There are herby appropriated to the Black Lung Disability Trust Fund amounts equivalent to the taxes received in the Treasury under section 4121 or subchapter B of chapter 42. (2) Certain repaid amounts, etc. The following amounts shall be credited to the Black Lung Disability Trust Fund: (A) Amounts repaid or recovered under subsection (b) of section 424 of the Black Lung Benefits Act (including interest thereon). (B) Amounts paid as fines or penalties, or interest thereon, under section 423, 431, or 432 of the Black Lung Benefits Act. (C) Amounts paid into the Black Lung Disability Trust Fund by a trust described in section 501(c)(21). (c) Repayable advances (1) Authorization There are authorized to be appropriated to the Black Lung Disability Trust Fund, as repayable advances, such sums as may from time to time be necessary to make the expenditures described in subsection (d). (2) Repayment with interest Repayable advances made to the Black Lung Disability Trust Fund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary of the Treasury determines that moneys are available in the Black Lung Disability Trust Fund for such purposes. (3) Rate of interest Interest on advances made pursuant to this subsection shall be at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding. (d) Expenditures from Trust Fund Amounts in the Black Lung Disability Trust Fund shall be available, as provided by appropriation Acts, for - (1) the payment of benefits under section 422 of the Black Lung Benefits Act in any case in which the Secretary of Labor determines that - (A) the operator liable for the payment of such benefits - (i) has no commenced payment of such benefits within 30 days after the date of an initial determination of eligibility by the Secretary of Labor, or (ii) has not made a payment within 30 days after that payment is due, except that, in the case of a claim filed on or after the date of the enactment of the Black Lung Benefits Revenue Act of 1981, amounts will be available under this subparagraph only for benefits accruing after the date of such initial determination, or (B) there is no operator who is liable for the payment of such benefits, (2) the payment of obligations incurred by the Secretary of Labor with respect to all claims of miners of their survivors in which the miner's last coal mine employment was before January 1, 1970, (3) the repayment into the Treasury of the United States of an amount equal to the sum of the amounts expended by the Secretary of Labor for claims under part C of the Black Lung Benefits Act which were paid before April 1, 1978, except that the Black Lung Disability Trust Fund shall not be obligated to pay or reimburse any such amounts which are attributable to periods of eligibility before January 1, 1974, (4) the repayment of, and the payment of interest on, repayable advances to the Black Lung Disability Trust Fund, (5) the payment of all expenses of administration on or after March 1, 1978 - (A) incurred by the Department of Labor or the Department of Health and Human Services under part C of the Black Lung Benefits Act (other than under section 427(a) or 433), or (B) incurred by the Department of the Treasury in administering subchapter B of chapter 32 and in carrying out its responsibilities with respect to the Black Lung Disability Trust Fund, (6) the reimbursement of operators for amounts paid by such operators (other than as penalties or interest) before April 1, 1978, in satisfaction (in whole or in part) of claims of miners whose last employment in coal mines was terminated before January 1, 1970, and (7) the reimbursement of operators and insurers for amounts paid by such operators and insurers (other than amounts paid as penalties, interest, or attorney fees) at any time in satisfaction (in whole or in part) of any claim denied (within the meaning of section 402(i) of the Black Lung Benefits Act) before March 1, 1978, and which is or has been approved in accordance with the provisions of section 435 (!1) of the Black Lung Benefits Act. For purposes of the preceding sentence, any reference to section 402(i), 422, or 435 (!1) of the Black Lung Benefits Act shall be treated as a reference to such section as in effect immediately after the enactment of this section. -SOURCE- (Added Pub. L. 97-119, title I, Sec. 103(a), Dec. 29, 1981, 95 Stat. 1636; amended Pub. L. 97-248, title II, Sec. 281(c)(2), Sept. 3, 1982, 96 Stat. 566.) -REFTEXT- REFERENCES IN TEXT The Black Lung Benefits Act, referred to in subsecs. (b)(2)(A), (B) and (d), is title IV of Pub. L. 91-173, Dec. 30, 1969, 83 Stat. 792, as amended. Part C of the Act is classified generally to part C (Sec. 931 et seq.) of subchapter IV of chapter 22 of Title 30, Mineral Lands and Mining. Sections 402(i), 422, 423, 424(b), 427(a), 431, 432, and 433 of the Act are classified to sections 902(i), 932, 933, 934(b), 937(a), 941, 942, and 943, respectively, of Title 30. Section 435 of the Act was classified to section 945 of Title 30, prior to repeal by Pub. L. 107-275, Sec. 2(c)(1), Nov. 2, 2002, 116 Stat. 1926. For complete classification of this Act to the Code, see section 901(b) of Title 30 and Tables. The date of enactment of the Black Lung Benefits Revenue Act of 1981, referred to in subsec. (d)(1)(A), is the date of enactment of Pub. L. 97-119, which was approved Dec. 29, 1981. The enactment of this section, referred to in subsec. (d), probably means the date of enactment of Pub. L. 97-119, which enacted this section and which was approved Dec. 29, 1981. -MISC1- AMENDMENTS 1982 - Pub. L. 97-248 struck out "Establishment of" before "Black Lung" in section catchline. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97-248 effective Sept. 1, 1982, see section 281(d) of Pub. L. 97-248, set out as an Effective Date; Savings Provisions note under section 9502 of this title. EFFECTIVE DATE Section 103(d)(1) of Pub. L. 97-119, as amended by Pub. L. 99- 514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [enacting this section and sections 9500, 9601, and 9602 of this title, amending section 501 of this title, and repealing section 934a of Title 30, Mineral Lands and Mining] shall take effect on January 1, 1982. Section 9501(c)(3) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection (a)) shall only apply to advances made after December 31, 1981." SAVINGS PROVISION Section 103(d)(2) of Pub. L. 97-119 provided that: "The Black Lung Disability Trust Fund established by the amendments made by this section [enacting this section and sections 9500, 9601, 9602 of this title, amending section 501 of this title, and repealing section 934a of Title 30, Mineral Lands and Mining] shall be treated for all purposes of law as the continuation of the Black Lung Disability Trust Fund established by section 3 of the Black Lung Benefits Revenue Act of 1977 [former section 934a of Title 30]. Any reference in any law to the Black Lung Disability Trust Fund established by such section 3 shall be deemed to include a reference to the Black Lung Disability Trust Fund established by the amendments made by this section." FUNDS TO REMAIN AVAILABLE Pub. L. 109-149, title I, Dec. 30, 2005, 119 Stat. 2839, provided in part that: "In fiscal year 2006 and thereafter, such sums as may be necessary from the Black Lung Disability Trust Fund, to remain available until expended, for payment of all benefits authorized by section 9501(d)(1), (2), (4), and (7) of the Internal Revenue Code of 1954 [now 1986], as amended; and interest on advances, as authorized by section 9501(c)(2) of that Act." Similar provisions were contained in the following prior appropriation acts: Pub. L. 108-447, div. F, title I, Dec. 8, 2004, 118 Stat. 3118. Pub. L. 108-199, div. E, title I, Jan. 23, 2004, 118 Stat. 231. Pub. L. 108-7, div. G, title I, Feb. 20, 2003, 117 Stat. 303. MORATORIUM ON INTEREST ACCRUALS ON INDEBTEDNESS OF BLACK LUNG DISABILITY TRUST FUND Pub. L. 99-272, title XIII, Sec. 13203(b), Apr. 7, 1986, 100 Stat. 312, provided that: "No interest shall accrue for the period beginning on October 1, 1985, and ending on September 30, 1990, with respect to any repayable advance to the Black Lung Disability Trust Fund." PROVISIONS RELATING TO PAYMENT OF BENEFITS TO MINERS AND ELIGIBLE SURVIVORS OF MINERS TO TAKE EFFECT AS RULES AND REGULATIONS OF SECRETARY OF LABOR Pub. L. 95-239, Sec. 20(b), Mar. 1, 1978, 92 Stat. 106, provided that: "In the event that the payment of benefits to miners and to eligible survivors of miners cannot be made from the Black Lung Disability Trust Fund established by section 3(a) of the Black Lung Benefits Revenue Act of 1977 [former section 934a(a) of Title 30, Mineral Lands and Mining], the provisions of the Act relating to the payment of benefits to miners and to eligible survivors of miners, as in effect immediately before the date of the enactment of this Act [Mar. 1, 1978], shall take effect, as rules and regulations of the Secretary of Labor until such provisions are revoked, amended, or revised by law. The Secretary of Labor may promulgate additional rules and regulations to carry out such provisions and shall make benefit payments to miners and to eligible survivors of miners in accordance with such provisions." -FOOTNOTE- (!1) See References in Text note below. -End- -CITE- 26 USC Sec. 9502 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle I - Trust Fund Code CHAPTER 98 - TRUST FUND CODE Subchapter A - Establishment of Trust Funds -HEAD- Sec. 9502. Airport and Airway Trust Fund -STATUTE- (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the "Airport and Airway Trust Fund", consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(7), or section 9602(b). (b) Transfers to Airport and Airway Trust Fund There are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to - (1) the taxes received in the Treasury under - (A) section 4041(c) (relating to aviation fuels), (B) sections 4261 and 4271 (relating to transportation by air), and (C) section 4081 with respect to aviation gasoline and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C), and (2) the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(n) of title 49, United States Code. There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B). (c) Appropriation of additional sums There are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section. (d) Expenditures from Airport and Airway Trust Fund (1) Airport and airway program Amounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2007, to meet those obligations of the United States - (A) incurred under title I of the Airport and Airway Development Act of 1970 or of the Airport and Airway Development Act Amendments of 1976 or of the Aviation Safety and Noise Abatement Act of 1979 or under the Fiscal Year 1981 Airport Development Authorization Act or the provisions of the Airport and Airway Improvement Act of 1982 or the Airport and Airway Safety and Capacity Expansion Act of 1987 or the Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990 or the Aviation Safety and Capacity Expansion Act of 1990 or the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992 or the Airport Improvement Program Temporary Extension Act of 1994 or the Federal Aviation Administration Authorization Act of 1994 or the Federal Aviation Reauthorization Act of 1996 or the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 providing for payments from the Airport and Airway Trust Fund or the Interim Federal Aviation Administration Authorization Act or section 6002 of the 1999 Emergency Supplemental Appropriations Act, Public Law 106-59, or the Wendell H. Ford Aviation Investment and Reform Act for the 21st Century or the Aviation and Transportation Security Act or the Vision 100 - Century of Aviation Reauthorization Act; (B) heretofore or hereafter incurred under part A of subtitle VII of title 49, United States Code, which are attributable to planning, research and development, construction, or operation and maintenance of - (i) air traffic control, (ii) air navigation, (iii) communications, or (iv) supporting services, for the airway system; or (C) for those portions of the administrative expenses of the Department of Transportation which are attributable to activities described in subparagraph (A) or (B). Any reference in subparagraph (A) to an Act shall be treated as a reference to such Act and the corresponding provisions (if any) of title 49, United States Code, as such Act and provisions were in effect on the date of the enactment of the last Act referred to in subparagraph (A). (2) Transfers from Airport and Airway Trust Fund on account of certain refunds The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after August 31, 1982, in respect of fuel used in aircraft, under section 6420 (relating to amounts paid in respect of gasoline used on farms,(!1) 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes), or 6427 (relating to fuels not used for taxable purposes) (other than subsection (l)(4) and (l)(5) thereof). (3) Transfers from the Airport and Airway Trust Fund on account of certain section 34 credits The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the credits allowed under section 34 (other than payments made by reason of paragraph (4) or (5) of section 6427(l)) with respect to fuel used after August 31, 1982. Such amounts shall be transferred on the basis of estimates by the Secretary of the Treasury, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the credits allowed. (4) Transfers for refunds and credits not to exceed Trust Fund revenues attributable to fuel used The amounts payable from the Airport and Airway Trust Fund under paragraph (2) or (3) shall not exceed the amounts required to be appropriated to such Trust Fund with respect to fuel so used. (5) Transfers from Airport and Airway Trust Fund on account of refunds of taxes on transportation by air The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after December 31, 1995, under section 6402 (relating to authority to make credits or refunds) or section 6415 (relating to credits or refunds to persons who collected certain taxes) in respect of taxes under sections 4261 and 4271. (6) Transfers from the Airport and Airway Trust Fund on account of certain airports The Secretary of the Treasury may transfer from the Airport and Airway Trust Fund to the Secretary of Transportation or the Administrator of the Federal Aviation Administration an amount to make a payment to an airport affected by a diversion that is the subject of an administrative action under paragraph (3) or a civil action under paragraph (4) of section 47107(n) of title 49, United States Code. (e) Certain taxes on alcohol mixtures to remain in general fund For purposes of this section, the amounts which would (but for this subsection) be required to be appropriated under subparagraphs (A), (C), and (D) of subsection (b)(1) shall be reduced by - (1) 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)) (!2) if any portion of such alcohol is ethanol; and (2) 0.67 cent per gallon in the case of fuel used in producing a mixture described in paragraph (1). (f) Limitation on transfers to Trust Fund (1) In general Except as provided in paragraph (2), no amount may be appropriated or credited to the Airport and Airway Trust Fund on and after the date of any expenditure from the Airport and Airway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to - (A) any provision of law which is not contained or referenced in this title or in a revenue Act; and (B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection. (2) Exception for prior obligations Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before October 1, 2007, in accordance with the provisions of this section. -SOURCE- (Added Pub. L. 97-248, title II, Sec. 281(a), Sept. 3, 1982, 96 Stat. 565; amended Pub. L. 97-424, title IV, Sec. 426(e), Jan. 6, 1983, 96 Stat. 2168; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(42), title VII, Sec. 735(c)(15), July 18, 1984, 98 Stat. 847, 984; Pub. L. 99-499, title V, Sec. 521(b)(2), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100-203, title X, Sec. 10502(d)(12), (g), Dec. 22, 1987, 101 Stat. 1330-444, 1330-446; Pub. L. 100-223, title IV, Secs. 402(a)(3), 403, Dec. 30, 1987, 101 Stat. 1532; Pub. L. 101-239, title VII, Sec. 7822(b)(5), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 101-508, title XI, Secs. 11211(b)(6)(G), 11213(c), (d)(3), (4), Nov. 5, 1990, 104 Stat. 1388-426, 1388-435, 1388-436; Pub. L. 102-581, title V, Secs. 501, 502(a), Oct. 31, 1992, 106 Stat. 4898; Pub. L. 103-66, title XIII, Sec. 13242(d)(32), (33), Aug. 10, 1993, 107 Stat. 526, 527; Pub. L. 103-260, title I, Sec. 108, May 26, 1994, 108 Stat. 700; Pub. L. 103-272, Sec. 5(g)(3), July 5, 1994, 108 Stat. 1375; Pub. L. 103-305, title IV, Sec. 401, Aug. 23, 1994, 108 Stat. 1594; Pub. L. 104-188, title I, Secs. 1609(c), (g)(4)(C), (D), 1703(n)(10), Aug. 20, 1996, 110 Stat. 1841, 1843, 1877; Pub. L. 104-264, title VIII, Sec. 806, title X, Sec. 1001, Oct. 9, 1996, 110 Stat. 3274, 3278; Pub. L. 105-2, Sec. 2(c), Feb. 28, 1997, 111 Stat. 5; Pub. L. 105-34, title X, Sec. 1031(d), title XVI, Sec. 1604(g)(5), Aug. 5, 1997, 111 Stat. 932, 1099; Pub. L. 105-206, title VI, Secs. 6010(g)(2), 6023(31), July 22, 1998, 112 Stat. 814, 826; Pub. L. 106-181, title X, Sec. 1001, Apr. 5, 2000, 114 Stat. 196; Pub. L. 107-71, title I, Sec. 123(b), Nov. 19, 2001, 115 Stat. 631; Pub. L. 108-176, title IX, Sec. 901, Dec. 12, 2003, 117 Stat. 2597; Pub. L. 108-357, title VIII, Sec. 853(d)(2)(N), (O), Oct. 22, 2004, 118 Stat. 1613, 1614; Pub. L. 109-59, title XI, Sec. 11161(c)(2)(A), (B), (d), Aug. 10, 2005, 119 Stat. 1972.) -REFTEXT- REFERENCES IN TEXT Title I of the Airport and Airway Development Act of 1970, referred to in subsec. (d)(1)(A), is title I of Pub. L. 91-258, May 21, 1970, 84 Stat. 219, as amended, which was classified principally to chapter 25 (Sec. 1701 et seq.) of former Title 49, Transportation. Sections 1 through 30 of title I of Pub. L. 91-258, which enacted sections 1701 to 1703, 1711 to 1713, and 1714 to 1730 of former Title 49, and a provision set out as a note under section 1701 of former Title 49, were repealed by Pub. L. 97-248, title V, Sec. 523(a), Sept. 3, 1982, 96 Stat. 695. Sections 31, 51, 52(a), (b)(4), (6), (c), (d), and 53 of title I of Pub. L. 91-258 were repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49, Transportation. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Airport and Airway Development Act Amendments of 1976, referred to in subsec. (d)(1)(A), is Pub. L. 94-353, July 12, 1976, 90 Stat. 871, as amended, which was repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Aviation Safety and Noise Abatement Act of 1979, referred to in subsec. (d)(1)(A), is Pub. L. 96-193, Feb. 18, 1980, 94 Stat. 50, which was classified principally to chapter 30 (Sec. 2101 et seq.) of former Title 49, and was substantially repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, and reenacted by the first section thereof as subchapter I (Sec. 47501 et seq.) of chapter 475 of Title 49. The Fiscal Year 1981 Airport Development Authorization Act, referred to in subsec. (d)(1)(A), is part I (Secs. 1101-1103) of subtitle A of title XI of Pub. L. 97-35, Aug. 13, 1981, 95 Stat. 622, which amended sections 1714, 1715, 1717, and 1742 of former Title 49 and enacted provisions set out as notes under sections 1714 and 1716 of former Title 49, and was repealed by Pub. L. 103- 272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Airport and Airway Improvement Act of 1982, referred to in subsec. (d)(1)(A), is title V of Pub. L. 97-248, Sept. 3, 1982, 96 Stat. 671, as amended, which was classified principally to chapter 31 (Sec. 2201 et seq.) of former Title 49, and was substantially repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, and reenacted by the first section thereof as subchapter I (Sec. 47101 et seq.) of chapter 471 of Title 49. The Airport and Airway Safety and Capacity Expansion Act of 1987, referred to in subsec. (d)(1)(A), is Pub. L. 100-223, Dec. 30, 1987, 101 Stat. 1486. Sections 101, 102(a)-(c), 103 to 105(g), 106 to 116, 201 to 207, 301 to 306, 308 to 311, and 315 of Pub. L. 100- 223 were repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990, referred to in subsec. (d)(1)(A), is subtitle C (Secs. 9201-9209) of title IX of Pub. L. 101-508, Nov. 5, 1990, 104 Stat. 1388-372, which enacted section 2226d of former Title 49, amended sections 1353 and 2205 of former Title 49, and enacted provisions set out as a note under section 2201 of former Title 49. Sections 9202 to 9205 and 9207 to 9209 of title IX of Pub. L. 101-508 were repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Aviation Safety and Capacity Expansion Act of 1990, referred to in subsec. (d)(1)(A), is subtitle B (Secs. 9101-9131) of title IX of Pub. L. 101-508, Nov. 5, 1990, 104 Stat. 1388-353, as amended. Sections 9102 to 9105, 9107 to 9112(b), 9113 to 9115, 9118, 9121 to 9123, 9124 "Sec. 613(c)", 9125, 9127, and 9129 to 9131 of title IX of Pub. L. 101-508 were repealed by Pub. L. 103- 272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992, referred to in subsec. (d)(1)(A), is Pub. L. 102-581, Oct. 31, 1992, 106 Stat. 4872, as amended. Sections 101 to 103(d), 105 to 107(c), 108 to 112(b), 113 to 120, 124, 125, 136, 201 to 203(a), 205, 208, 302, 401, and 402 of Pub. L. 102-581 were repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Airport Improvement Program Temporary Extension Act of 1994, referred to in subsec. (d)(1)(A), is Pub. L. 103-260, May 26, 1994, 108 Stat. 698, as amended. Sections 102 to 107 and 109 of Pub. L. 103-260 were repealed by Pub. L. 103-429, Sec. 11(b), Oct. 31, 1994, 108 Stat. 4391, an act to codify without substantive change recent laws related to transportation. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49. The Federal Aviation Administration Authorization Act of 1994, referred to in subsec. (d)(1)(A), is Pub. L. 103-305, Aug. 23, 1994, 108 Stat. 1569. For complete classification of this Act to the Code, see Short Title of 1994 Amendment note set out under section 40101 of Title 49 and Tables. The Federal Aviation Reauthorization Act of 1996, referred to in subsec. (d)(1)(A), is Pub. L. 104-264, Oct. 9, 1996, 110 Stat. 3213. For complete classification of this Act to the Code, see Short Title of 1996 Amendment note set out under section 40101 of Title 49, Transportation, and Tables. The Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, referred to in subsec. (d)(1)(A), is Pub. L. 105-277, Oct. 21, 1998, 112 Stat. 2681, as amended. For complete classification of this Act to the Code, see Tables. The Interim Federal Aviation Administration Authorization Act, referred to in subsec. (d)(1)(A), is Pub. L. 106-6, Mar. 31, 1999, 113 Stat. 10. For complete classification of this Act to the Code, see Short Title of 1999 Amendment note set out under section 40101 of Title 49, Transportation, and Tables. Section 6002 of the 1999 Emergency Supplemental Appropriations Act, referred to in subsec. (d)(1)(A), is section 6002 of Pub. L. 106-31, May 21, 1999, 113 Stat. 113, which amended sections 44310, 47104, 47117, and 48103 of Title 49, Transportation. Public Law 106-59, referred to in subsec. (d)(1)(A), is Pub. L. 106-59, Sept. 29, 1999, 113 Stat. 482, which amended sections 47104 and 48103 of Title 49, Transportation. The Wendell H. Ford Aviation Investment and Reform Act for the 21st Century, referred to in subsec. (d)(1)(A), is Pub. L. 106-181, Apr. 5, 2000, 114 Stat. 61. For complete classification of this Act to the Code, see Short Title of 2000 Amendment note set out under section 40101 of Title 49, Transportation, and Tables. The Aviation and Transportation Security Act, referred to in subsec. (d)(1)(A), is Pub. L. 107-71, Nov. 19, 2001, 115 Stat. 597. For complete classification of this Act to the Code, see Tables. The Vision 100 - Century of Aviation Reauthorization Act, referred to in subsec. (d)(1)(A), is Pub. L. 108-176, Dec. 12, 2003, 117 Stat. 2490. For complete classification of this Act to the Code, see Short Title of 2003 Amendments note set out under section 40101 of Title 49, Transportation, and Tables. The date of the enactment of the last Act referred to in subparagraph (A), referred to in subsec. (d)(1), is the date of enactment of the Vision 100 - Century of Aviation Reauthorization Act, Pub. L. 108-176, which was approved Dec. 12, 2003. Section 4081(c)(3), referred to in subsec. (e)(1), was repealed by Pub. L. 108-357, title III, Sec. 301(c)(7), Oct. 22, 2004, 118 Stat. 1461. -MISC1- AMENDMENTS 2005 - Subsec. (a). Pub. L. 109-59, Sec. 11161(c)(2)(A), substituted "appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(7), or section 9602(b)" for "appropriated or credited to the Airport and Airway Trust Fund as provided in this section or section 9602(b)". Subsec. (b)(1)(A). Pub. L. 109-59, Sec. 11161(c)(2)(B)(i), substituted "section 4041(c)" for "subsections (c) and (e) of section 4041". Subsec. (b)(1)(C). Pub. L. 109-59, Sec. 11161(c)(2)(B)(ii), substituted "and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C)" for "and aviation-grade kerosene". Subsec. (d)(2). Pub. L. 109-59, Sec. 11161(d)(1), inserted "(other than subsection (l)(4) and (l)(5) thereof)" after "or 6427 (relating to fuels not used for taxable purposes)". Subsec. (d)(3). Pub. L. 109-59, Sec. 11161(d)(2), inserted "(other than payments made by reason of paragraph (4) or (5) of section 6427(l))" after "section 34". 2004 - Subsec. (b). Pub. L. 108-357, Sec. 853(d)(2)(O), amended concluding provisions generally. Prior to amendment, concluding provisions read as follows: "There shall not be taken into account under paragraph (1) so much of the taxes imposed by sections 4081 and 4091 as are determined at the rates specified in section 4081(a)(2)(B) or 4091(b)(2)." Subsec. (b)(1)(B) to (D). Pub. L. 108-357, Sec. 853(d)(2)(N), inserted "and" at end of subpar. (B), added subpar. (C), and struck out former subpars. (C) and (D) which read as follows: "(C) section 4081 (relating to gasoline) with respect to aviation gasoline, and "(D) section 4091 (relating to aviation fuel), and". 2003 - Subsec. (d)(1). Pub. L. 108-176, Sec. 901(a)(1), substituted "October 1, 2007" for "October 1, 2003" in introductory provisions. Subsec. (d)(1)(A). Pub. L. 108-176, Sec. 901(a)(2), inserted "or the Vision 100 - Century of Aviation Reauthorization Act" before semicolon at end. Subsec. (f)(2). Pub. L. 108-176, Sec. 901(b), substituted "October 1, 2007" for "October 1, 2003". 2001 - Subsec. (d)(1)(A). Pub. L. 107-71 inserted "or the Aviation and Transportation Security Act" before semicolon at end. 2000 - Subsec. (d)(1). Pub. L. 106-181, Sec. 1001(a)(1), substituted "October 1, 2003" for "October 1, 1998" in introductory provisions. Subsec. (d)(1)(A). Pub. L. 106-181, Sec. 1001(a)(2), inserted before the semicolon at end "or the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 providing for payments from the Airport and Airway Trust Fund or the Interim Federal Aviation Administration Authorization Act or section 6002 of the 1999 Emergency Supplemental Appropriations Act, Public Law 106-59, or the Wendell H. Ford Aviation Investment and Reform Act for the 21st Century". Subsec. (f). Pub. L. 106-181, Sec. 1001(b), added subsec. (f). 1998 - Subsec. (b). Pub. L. 105-206, Sec. 6010(g)(2), moved concluding provisions from end of par. (1) to end of subsec. (b). Subsec. (e). Pub. L. 105-206, Sec. 6023(31), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: "(1) Increases in tax revenues before 1993 to remain in general fund. - In the case of taxes imposed before January 1, 1993, the amounts required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be determined without regard to any increase in a rate of tax enacted by the Revenue Reconciliation Act of 1990. "(2) Certain taxes on alcohol mixtures to remain in general fund. - For purposes of this section, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) 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 fuel used in producing a mixture described in subparagraph (A)." 1997 - Subsec. (b)(1). Pub. L. 105-34, Sec. 1031(d)(1)(C), inserted concluding provisions. Pub. L. 105-2, Sec. 2(c)(1), amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: "There is hereby appropriated to the Airport and Airway Trust Fund - "(1) amounts equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1997, under subsections (c) and (e) of section 4041 (taxes on aviation fuel) and under sections 4261 and 4271 (taxes on transportation by air); "(2) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before and before January 1, 1997, under section 4081 (to the extent of 15 cents per gallon), with respect to gasoline used in aircraft; "(3) amounts determined by the Secretary to be equivalent to the taxes received in the Treasury before January 1, 1997, under section 4091 (to the extent attributable to the Airport and Airway Trust Fund financing rate); "(4) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1997, under section 4071, with respect to tires of the types used on aircraft, and "(5) amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(n) of title 49, United States Code." Subsec. (b)(1)(C). Pub. L. 105-34, Sec. 1031(d)(1)(A), struck out "(to the extent that the rate of the tax on such gasoline exceeds 4.3 cents per gallon)" after "aviation gasoline". Subsec. (b)(1)(D). Pub. L. 105-34, Sec. 1031(d)(1)(B), struck out "to the extent attributable to the Airport and Airway Trust Fund financing rate" after "aviation fuel)". Subsec. (d)(5), (6). Pub. L. 105-34, Sec. 1604(g)(5), redesignated par. (5), relating to transfers on account of certain airports, as (6). Subsec. (f). Pub. L. 105-34, Sec. 1031(d)(2), struck out heading and text of subsec. (f). Text read as follows: "For purposes of this section - "(1) In general. - Except as otherwise provided in this subsection, the Airport and Airway Trust Fund financing rate is - "(A) in the case of fuel used in an aircraft in noncommercial aviation (as defined in section 4041(c)(2)), 17.5 cents per gallon, and "(B) in the case of fuel used in an aircraft other than in noncommercial aviation (as so defined), zero. "(2) Alcohol fuels. - If the rate of tax on any fuel is determined under section 4091(c), the Airport and Airway Trust Fund financing rate is the excess (if any) of the rate of tax determined under section 4091(c) over 4.4 cents per gallon ( 10/9 of 4.4 cents per gallon in the case of a rate of tax determined under section 4091(c)(2)). "(3) Termination. - Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate shall be zero with respect to taxes imposed during any period that the rate of the tax imposed by section 4091(b)(1) is 4.3 cents per gallon." Subsec. (f)(3). Pub. L. 105-2, Sec. 2(c)(2), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate shall be zero with respect to - "(A) taxes imposed after December 31, 1995, and before the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996, and "(B) taxes imposed after December 31, 1996." 1996 - Subsec. (b)(1). Pub. L. 104-188, Sec. 1609(c)(1), substituted "January 1, 1997" for "January 1, 1996". Subsec. (b)(2). Pub. L. 104-188, Sec. 1703(n)(10), inserted "and before" after "1982,". Pub. L. 104-188, Sec. 1609(c)(1), (g)(4)(D), substituted "January 1, 1997" for "January 1, 1996" and "15 cents" for "14 cents". Subsec. (b)(3), (4). Pub. L. 104-188, Sec. 1609(c)(1), substituted "January 1, 1997" for "January 1, 1996". Subsec. (b)(5). Pub. L. 104-264, Sec. 806(1)-(3), added par. (5). Subsec. (d)(1). Pub. L. 104-264, Sec. 1001(a), substituted "October 1, 1998" for "October 1, 1996" in introductory provisions. Subsec. (d)(1)(A). Pub. L. 104-264, Sec. 1001(b), inserted before semicolon at end "or the Federal Aviation Reauthorization Act of 1996". Subsec. (d)(5). Pub. L. 104-264, Sec. 806(4), added par. (5) relating to transfers on account of certain airports. Pub. L. 104-188, Sec. 1609(c)(3), added par. (5) relating to transfers on account of refunds of taxes on transportation by air. Subsec. (f)(1)(A). Pub. L. 104-188, Sec. 1609(g)(4)(C), substituted "section 4041(c)(2)" for "section 4041(c)(4)". Subsec. (f)(3). Pub. L. 104-188, Sec. 1609(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate is zero with respect to tax received after December 31, 1995." 1994 - Subsec. (d)(1). Pub. L. 103-305, Sec. 401(1), (4), in introductory provisions substituted "October 1, 1996" for "October 1, 1995" and inserted last sentence which read: "Any reference in subparagraph (A) to an Act shall be treated as a reference to such Act and the corresponding provisions (if any) of title 49, United States Code, as such Act and provisions were in effect on the date of the enactment of the last Act referred to in subparagraph (A)." Subsec. (d)(1)(A). Pub. L. 103-305, Sec. 401(2), (3), inserted "or the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992" after "Capacity Expansion Act of 1990" and substituted "or the Federal Aviation Administration Authorization Act of 1994" for "(as such Acts were in effect on the date of the enactment of the Airport Improvement Program Temporary Extension Act of 1994)". Pub. L. 103-260 substituted "or the Airport Improvement Program Temporary Extension Act of 1994 (as such Acts were in effect on the date of the enactment of the Airport Improvement Program Temporary Extension Act of 1994)" for "(as such Acts were in effect on the date of the enactment of the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992)". Subsec. (d)(1)(B). Pub. L. 103-272 substituted "part A of subtitle VII of title 49, United States Code," for "the Federal Aviation Act of 1958, as amended (49 U.S.C. 1301 et seq.),". 1993 - Subsec. (b)(2). Pub. L. 103-66, Sec. 13242(d)(33), substituted "(to the extent of 14 cents per gallon)" for "(to the extent attributable to the Highway Trust Fund financing rate and the deficit reduction rate)". Subsec. (f). Pub. L. 103-66, Sec. 13242(d)(32), added subsec. (f). 1992 - Subsec. (d)(1). Pub. L. 102-581, Sec. 501(1), substituted "October 1, 1995" for "October 1, 1992". Subsec. (d)(1)(A). Pub. L. 102-581, Sec. 501(2), substituted "(as such Acts were in effect on the date of the enactment of the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992)" for "(as such Acts were in effect on the date of the enactment of the Aviation Safety and Capacity Expansion Act of 1990)". Subsec. (e)(1). Pub. L. 102-581, Sec. 502(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "In the case of taxes imposed before January 1, 1993, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be 3 cents per gallon less (3.5 cents per gallon less in the case of taxes imposed by section 4041(c)(1) and 4091) than the amounts which would (but for this sentence) be appropriated under such paragraphs." 1990 - Subsec. (b). Pub. L. 101-508, Sec. 11213(c)(2), (d)(3), inserted "and the deficit reduction rate" after "financing rate" in par. (2) and substituted "January 1, 1996" for "January 1, 1991" in pars. (1) to (4). Subsec. (d)(1)(A). Pub. L. 101-508, Sec. 11213(d)(4), substituted "or the Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990 or the Aviation Safety and Capacity Expansion Act of 1990 (as such Acts were in effect on the date of the enactment of the Aviation Safety and Capacity Expansion Act of 1990)" for "(as such Acts were in effect on the date of the enactment of the Airport and Airway Safety and Capacity Expansion Act of 1987)". Subsec. (d)(4). Pub. L. 101-508, Sec. 11211(b)(6)(G), added par. (4). Subsec. (e). Pub. L. 101-508, Sec. 11213(c)(1), added subsec. (e). 1989 - Subsec. (b)(3). Pub. L. 101-239 substituted "; and" for ", and" at end. 1987 - Subsec. (b). Pub. L. 100-223, Sec. 402(a)(3), substituted "January 1, 1991" for "January 1, 1988", wherever appearing. Subsec. (b)(3). Pub. L. 100-203, Sec. 10502(g), substituted "January 1, 1991" for "January 1, 1988" in the par. (3) added by Pub. L. 100-203, Sec. 10502(d)(12). Pub. L. 100-203, Sec. 10502(d)(12), added par. (3). Former par. (3) redesignated (4). Subsec. (b)(4). Pub. L. 100-203, Sec. 10502(d)(12), redesignated former par. (3) as (4). Subsec. (d)(1). Pub. L. 100-223, Sec. 403, in introductory provisions substituted "October 1, 1992" for "October 1, 1987", and in subpar. (A), substituted "or the Airport and Airway Safety and Capacity Expansion Act of 1987 (as such Acts were in effect on the date of the enactment of the Airport and Airway Safety and Capacity Expansion Act of 1987)" for "(as such Acts were in effect on the date of the enactment of the Surface Transportation Assistance Act of 1982)". 1986 - Subsec. (b)(1). Pub. L. 99-499, Sec. 521(b)(2)(A), substituted "subsections (c) and (e) of section 4041" for "subsections (c) and (d) of section 4041". Subsec. (b)(2). Pub. L. 99-499, Sec. 521(b)(2)(B), inserted "(to the extent attributable to the Highway Trust Fund financing rate)" after "section 4081". 1984 - Subsec. (b)(3). Pub. L. 98-369, Sec. 735(c)(15), substituted "under section 4071 with respect to tires of the types used on aircraft" for "under paragraphs (2) and (3) of section 4071(a), with respect to tires and tubes of types used on aircraft". Subsec. (d)(3). Pub. L. 98-369, Sec. 474(r)(42), substituted references to section 34 for references to section 39 in heading and text. 1983 - Subsec. (d)(1)(A). Pub. L. 97-424 substituted "the Surface Transportation Assistance Act of 1982" for "the Airport and Airway Improvement Act of 1982". EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109-59 applicable to fuels or liquids removed, entered, or sold after Sept. 30, 2005, see section 11161(e) of Pub. L. 109-59, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108-357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108-357, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 2003 AMENDMENT Amendment by Pub. L. 108-176 applicable only to fiscal years beginning after Sept. 30, 2003, except as otherwise specifically provided, see section 3 of Pub. L. 108-176, set out as a note under section 106 of Title 49, Transportation. EFFECTIVE DATE OF 2000 AMENDMENT Amendment by Pub. L. 106-181 applicable only to fiscal years beginning after Sept. 30, 1999, see section 3 of Pub. L. 106-181, set out as a note under section 106 of Title 49, Transportation. EFFECTIVE DATE OF 1998 AMENDMENT Amendment by section 6023(31) of Pub. L. 105-206 effective July 22, 1998, see section 6023(32) of Pub. L. 105-206, set out as a note under section 34 of this title. Amendment by section 6010(g)(2) of Pub. L. 105-206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see section 6024 of Pub. L. 105-206, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Section 1031(e)(3) of Pub. L. 105-34 provided that: "The amendments made by subsection (d) [amending this section] shall apply with respect to taxes received in the Treasury on and after October 1, 1997." EFFECTIVE DATE OF 1996 AMENDMENTS Except as otherwise specifically provided, amendment by Pub. L. 104-264 applicable only to fiscal years beginning after Sept. 30, 1996, and not to be construed as affecting funds made available for a fiscal year ending before Oct. 1, 1996, see section 3 of Pub. L. 104-264, set out as a note under section 106 of Title 49, Transportation. Amendment by section 1609(c), (g)(4)(C), (D) of Pub. L. 104-188 effective on 7th calendar day after Aug. 20, 1996, see section 1609(i) of Pub. L. 104-188, set out as a note under section 4041 of this title. Amendment by section 1703(n)(10) of Pub. L. 104-188 effective as if included in the provision of the Revenue Reconciliation Act of 1993, Pub. L. 103-66, Secs. 13001-13444, to which such amendment relates, see section 1703(o) of Pub. L. 104-188, set out as a note under section 39 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by 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. EFFECTIVE DATE OF 1992 AMENDMENT Section 502(b) of Pub. L. 102-581 provided that: "The amendment made by subsection (a) [amending this section] shall take effect as if included in section 11213 of the Revenue Reconciliation Act of 1990 [Pub. L. 101-508, title XI] on the date of the enactment of such Act [Nov. 5, 1990]." EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 11211(b)(6)(G) 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. 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 1987 AMENDMENT Amendment by section 10502(d)(12) of 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. Pub. L. 100-203, title X, Sec. 10502(g), Dec. 22, 1987, 101 Stat. 1330-446, provided that: "If the Airport and Airway Safety and Capacity Expansion Act of 1987 is enacted [enacted as Pub. L. 100- 223], effective on December 31, 1987, sections 4091(b)(5)(B) and 9502(b)(3) of such Code [this title] (as added by this section) are each amended by striking out 'January 1, 1988' and inserting in lieu thereof 'January 1, 1991'." 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)(42) 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 735(c)(15) of Pub. L. 98-369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment relates, see section 736 of Pub. L. 98-369, set out as a note under section 4051 of this title. EFFECTIVE DATE; SAVINGS PROVISION Section 281(d) of Pub. L. 97-248 provided that: "(1) In general. - The amendments made by this section [enacting this section, amending section 9501 of this title, and repealing section 1742 of former Title 49, Transportation, and provisions which had amended a note set out under section 120 of Title 23, Highways] shall take effect on September 1, 1982. "(2) Savings provisions. - The Airport and Airway Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the Airport and Airway Trust Fund established by section 208 of the Airport and Airway Revenue Act of 1970 [section 208 of Pub. L. 91-258, May 21, 1970, 84 Stat. 250, enacted section 1742 of former Title 49 and amended provisions set out as a note under section 120 of Title 23]. Any reference in any law to the Airport and Airway Trust Fund established by such section 208 shall be deemed to include a reference to the Airport and Airway Trust Fund established by the amendments made by this section." -FOOTNOTE- (!1) So in original. A closing parenthesis probably should precede the comma. (!2) See References in Text note below. -End- -CITE- 26 USC Sec. 9503 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle I - Trust Fund Code CHAPTER 98 - TRUST FUND CODE Subchapter A - Establishment of Trust Funds -HEAD- Sec. 9503. Highway Trust Fund -STATUTE- (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). [(3) Repealed. Pub. L. 109-59, title XI, Sec. 11161(c)(2)(C), Aug. 10, 2005, 119 Stat. 1972] (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. (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). (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) Repealed. Pub. L. 105-178, title IX, Sec. 9011(b)(1), June 9, 1998, 112 Stat. 508] (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 with respect to which a payment has been made by the Secretary under section 6427(l)(4), and (B) 21.8 cents per gallon of kerosene with respect to which a payment has been made by the Secretary under section 6427(l)(5). 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) or (5) 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. -SOURCE- (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; Pub. L. 108-88, Sec. 12(a), Sept. 30, 2003, 117 Stat. 1128; Pub. L. 108-202, Sec. 12(a), Feb. 29, 2004, 118 Stat. 491; Pub. L. 108-224, Sec. 10(a), Apr. 30, 2004, 118 Stat. 638; Pub. L. 108-263, Sec. 10(a), June 30, 2004, 118 Stat. 710; Pub. L. 108-280, Sec. 10(a)(1)- (3), July 30, 2004, 118 Stat. 887; Pub. L. 108-310, Sec. 13(a)(1)- (3), (c), Sept. 30, 2004, 118 Stat. 1163, 1164; Pub. L. 108-357, title III, Sec. 301(c)(11)-(13), title VIII, Sec. 868(a), (b), Oct. 22, 2004, 118 Stat. 1462, 1463, 1622; Pub. L. 109-14, Sec. 9(a), May 31, 2005, 119 Stat. 335; Pub. L. 109-20, Sec. 9(a), July 1, 2005, 119 Stat. 357; Pub. L. 109-35, Sec. 9(a), July 20, 2005, 119 Stat. 390; Pub. L. 109-37, Sec. 9(a), July 22, 2005, 119 Stat. 405; Pub. L. 109-40, Sec. 9(a), July 28, 2005, 119 Stat. 421; Pub. L. 109-42, Sec. 7(a), (d)(1), July 30, 2005, 119 Stat. 436, 438; Pub. L. 109-59, title XI, Secs. 11101(c)(1), (2)(A), (d)(1), 11102(a), (b), 11115(a), 11161(c)(1), (2)(C), 11167(b), Aug. 10, 2005, 119 Stat. 1944, 1945, 1949, 1972, 1977.) -REFTEXT- REFERENCES IN TEXT The Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, referred to in subsecs. (c)(1) and (e)(3), is Pub. L. 109-59, Aug. 10, 2005, 119 Stat. 1144, also known as the SAFETEA-LU. For complete classification of this Act to the Code, see Short Title of 2005 Amendments note set out under section 101 of Title 23, Highways, and Tables. The provisions of law referred to in this paragraph before the date of the enactment of such Act, referred to in subsec. (c)(1), means the provisions of law referred to in subsec. (c)(1) before the date of enactment of Pub. L. 109-59, which was approved Aug. 10, 2005. Those provisions are section 209 of the Highway Revenue Act of 1956, titles I and II of the Surface Transportation Assistance Act of 1982, the Surface Transportation and Uniform Relocation Assistance Act of 1987, the Intermodal Surface Transportation Efficiency Act of 1991, the Transportation Equity Act for the 21st Century, the Surface Transportation Extension Act of 2003, the Surface Transportation Extension Act of 2004, the Surface Transportation Extension Act of 2004, Part II, the Surface Transportation Extension Act of 2004, Part III, the Surface Transportation Extension Act of 2004, Part IV, the Surface Transportation Extension Act of 2004, Part V, the Surface Transportation Extension Act of 2005, the Surface Transportation Extension Act of 2005, Part II, the Surface Transportation Extension Act of 2005, Part III, the Surface Transportation Extension Act of 2005, Part IV, the Surface Transportation Extension Act of 2005, Part V, and the Surface Transportation Extension Act of 2005, Part VI. See notes below. The provisions of law referred to in this paragraph before the date of the enactment of such Act, referred to in subsec. (e)(3), means the provisions of law referred to in subsec. (e)(3) before the date of enactment of Pub. L. 109-59, which was approved Aug. 10, 2005. Those provisions are section 5338(a)(1) and (b)(1) of title 49, the Intermodal Surface Transportation Efficiency Act of 1991, the Transportation Equity Act for the 21st Century, the Surface Transportation Extension Act of 2003, the Surface Transportation Extension Act of 2004, the Surface Transportation Extension Act of 2004, Part II, the Surface Transportation Extension Act of 2004, Part III, the Surface Transportation Extension Act of 2004, Part IV, the Surface Transportation Extension Act of 2004, Part V, the Surface Transportation Extension Act of 2005, the Surface Transportation Extension Act of 2005, Part II, the Surface Transportation Extension Act of 2005, Part III, the Surface Transportation Extension Act of 2005, Part IV, the Surface Transportation Extension Act of 2005, Part V, and the Surface Transportation Extension Act of 2005, Part VI. See notes above. Section 209 of the Highway Revenue Act of 1956, referred to in former subsec. (c)(1), 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 former subsec. (c)(1), 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 former subsec. (c)(1), 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 former subsecs. (c)(1) and (e)(3), 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 former subsecs. (c)(1) and (e)(3), 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 Surface Transportation Extension Act of 2003, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108-88, Sept. 30, 2003, 117 Stat. 1110. For complete classification of this Act to the Code, see Short Title of 2003 Amendment note set out under section 101 of Title 23, Highways, and Tables. The Surface Transportation Extension Act of 2004, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108-202, Feb. 29, 2004, 118 Stat. 478. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 101 of Title 23, Highways, and Tables. The Surface Transportation Extension Act of 2004, Part II, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108- 224, Apr. 30, 2004, 118 Stat. 627. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 101 of Title 23, Highways, and Tables. The Surface Transportation Extension Act of 2004, Part III, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108- 263, June 30, 2004, 118 Stat. 698. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 101 of Title 23, Highways, and Tables. The Surface Transportation Extension Act of 2004, Part IV, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108- 280, July 30, 2004, 118 Stat. 876. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 101 of Title 23, Highways, and Tables. The Surface Transportation Extension Act of 2004, Part V, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108- 310, Sept. 30, 2004, 118 Stat. 1144. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 101 of Title 23, Highways, and Tables. The Surface Transportation Extension Act of 2005, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109-14, May 31, 2005, 119 Stat. 324. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under section 101 of Title 23, Highways, and tables. The Surface Transportation Extension Act of 2005, Part II, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109- 20, July 1, 2005, 119 Stat. 346. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under section 101 of Title 23, Highways, and tables. The Surface Transportation Extension Act of 2005, Part III, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109- 35, July 20, 2005, 119 Stat. 379. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under section 101 of Title 23, Highways, and tables. The Surface Transportation Extension Act of 2005, Part IV, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109- 37, July 22, 2005, 119 Stat. 394. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under section 101 of Title 23, Highways, and tables. The Surface Transportation Extension Act of 2005, Part V, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109- 40, July 28, 2005, 119 Stat. 410. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under section 101 of Title 23, Highways, and tables. The Surface Transportation Extension Act of 2005, Part VI, referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109- 42, July 30, 2005, 119 Stat. 435. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under section 101 of Title 23, Highways, and tables. The Land and Water Conservation Fund Act of 1965, referred to in subsec. (c)(4)(A)(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. -MISC1- AMENDMENTS 2005 - Subsec. (b)(1). Pub. L. 109-59, Sec. 11101(c)(1)(A), substituted "2011" for "2005" in introductory provisions. Subsec. (b)(2). Pub. L. 109-59, Sec. 11101(c)(1), substituted "2012" for "2006" and "2011" for "2005" wherever appearing. Subsec. (b)(3). Pub. L. 109-59, Sec. 11161(c)(2)(C), struck out heading and text of par. (3). Text read as follows: "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." Subsec. (b)(5). Pub. L. 109-59, Sec. 11167(b), inserted "6720A," after "6719,". Subsec. (b)(6)(B). Pub. L. 109-59, Sec. 11101(d)(1)(C), substituted "September 30, 2009 (October 1, 2009, in the case of expenditures for administrative expenses)" for "July 31, 2005". Pub. L. 109-42, Sec. 7(a)(3), (d)(1), (e), temporarily inserted at end "The preceding sentence shall be applied by substituting 'August 15, 2005' for the date therein." See Effective Date of 2005 Amendments note below. Pub. L. 109-40, Sec. 9(a)(3), substituted "July 31, 2005" for "July 28, 2005". Pub. L. 109-37, Sec. 9(a)(3), substituted "July 28, 2005" for "July 22, 2005". Pub. L. 109-35, Sec. 9(a)(3), substituted "July 22, 2005" for "July 20, 2005". Pub. L. 109-20, Sec. 9(a)(3), substituted "July 20, 2005" for "July 1, 2005". Pub. L. 109-14, Sec. 9(a)(3), substituted "July 1, 2005" for "June 1, 2005". Subsec. (c)(1). Pub. L. 109-59, Sec. 11101(d)(1)(A), reenacted heading without change and amended text generally, substituting provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before Sept. 30, 2009, for provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before Aug. 15, 2005. Pub. L. 109-42, Sec. 7(a)(1)(A), (E), substituted "August 15, 2005" for "July 31, 2005" in introductory provisions and "Part VI" for "Part V" in concluding provisions. Pub. L. 109-40, Sec. 9(a)(1)(A), (E), substituted "July 31, 2005" for "July 28, 2005" in introductory provisions and "Part V" for "Part IV" in concluding provisions. Pub. L. 109-37, Sec. 9(a)(1)(A), (E), substituted "July 28, 2005" for "July 22, 2005" in introductory provisions and "Part IV" for "Part III" in concluding provisions. Pub. L. 109-35, Sec. 9(a)(1)(A), (E), substituted "July 22, 2005" for "July 20, 2005" in introductory provisions and "Part III" for "Part II" in concluding provisions. Pub. L. 109-20, Sec. 9(a)(1)(A), (E), substituted "July 20, 2005" for "July 1, 2005" in introductory provisions and inserted ", Part II" after "Surface Transportation Extension Act of 2005" in concluding provisions. Pub. L. 109-14, Sec. 9(a)(1)(A), (E), substituted "July 1, 2005" for "June 1, 2005" in introductory provisions and "Surface Transportation Extension Act of 2005" for "Surface Transportation Extension Act of 2004, Part V" in concluding provisions. Subsec. (c)(1)(L). Pub. L. 109-14, Sec. 9(a)(1)(B)-(D), added subpar. (L), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005. Subsec. (c)(1)(M). Pub. L. 109-20, Sec. 9(a)(1)(B)-(D), added subpar. (M), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part II. Subsec. (c)(1)(N). Pub. L. 109-35, Sec. 9(a)(1)(B)-(D), added subpar. (N), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part III. Subsec. (c)(1)(O). Pub. L. 109-37, Sec. 9(a)(1)(B)-(D), added subpar. (O), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part IV. Subsec. (c)(1)(P). Pub. L. 109-40, Sec. 9(a)(1)(B)-(D), added subpar. (P), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part V. Subsec. (c)(1)(Q). Pub. L. 109-42, Sec. 7(a)(1)(B)-(D), added subpar. (Q), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part VI. Subsec. (c)(2)(A). Pub. L. 109-59, Sec. 11101(c)(1)(A), substituted "2011" for "2005" in two places. Subsec. (c)(2)(A)(i). Pub. L. 109-59, Sec. 11101(c)(1)(B), substituted "2012" for "2006" in introductory provisions. Subsec. (c)(3). Pub. L. 109-59, Sec. 11101(c)(1)(B), substituted "2012" for "2006". Subsec. (c)(4). Pub. L. 109-59, Sec. 11115(a)(1), reenacted heading without change, added subpars. (A) and (B), redesignated former subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpars. (A) to (C), which related to transfers to the Boat Safety Account in the Aquatic Resources Trust Fund, transfer of $1,000,000 per year of excess to the land and water conservation fund, and transfer of excess funds to the Sport Fish Restoration Account. Subsec. (c)(5)(A). Pub. L. 109-59, Sec. 11115(a)(2), substituted "and Boating Trust Fund" for "Account in the Aquatic Resources Trust Fund". Pub. L. 109-59, Sec. 11101(c)(2)(A), substituted "2011" for "2005". Subsec. (c)(7). Pub. L. 109-59, Sec. 11161(c)(1), added par. (7). Subsec. (d)(1)(B). Pub. L. 109-59, Sec. 11102(a)(1), substituted "48-month" for "24-month". Subsec. (d)(3). Pub. L. 109-59, Sec. 11102(a)(2), substituted "4 years' receipts" for "2 years' receipts" in heading. Subsec. (d)(6), (7). Pub. L. 109-59, Sec. 11102(b), added par. (6) and redesignated former par. (6) as (7). Subsec. (e)(3). Pub. L. 109-59, Sec. 11101(d)(1)(B), reenacted heading without change and amended text of par. (3) generally, substituting provisions relating to availability of amounts for making capital or capital related expenditures before Oct. 1, 2009, for provisions relating to availability of amounts for making capital or capital-related expenditures before Aug. 15, 2005. Pub. L. 109-42, Sec. 7(a)(2)(A), (E), substituted "August 15, 2005" for "July 31, 2005" in introductory provisions and "Part VI" for "Part V" in concluding provisions. Pub. L. 109-40, Sec. 9(a)(2)(A), (E), substituted "July 31, 2005" for "July 28, 2005" in introductory provisions and "Part V" for "Part IV" in concluding provisions. Pub. L. 109-37, Sec. 9(a)(2)(A), (E), substituted "July 28, 2005" for "July 22, 2005" in introductory provisions and "Part IV" for "Part III" in concluding provisions. Pub. L. 109-35, Sec. 9(a)(2)(A), (E), substituted "July 22, 2005" for "July 20, 2005" in introductory provisions and "Part III" for "Part II" in concluding provisions. Pub. L. 109-20, Sec. 9(a)(2)(A), (E), substituted "July 20, 2005" for "July 1, 2005" in introductory provisions and inserted ", Part II" after "Surface Transportation Extension Act of 2005" in concluding provisions. Pub. L. 109-14, Sec. 9(a)(2)(A), substituted "July 1, 2005" for "June 1, 2005" in introductory provisions and "Surface Transportation Extension Act of 2005" for "Surface Transportation Extension Act of 2004, Part V" in concluding provisions. Subsec. (e)(3)(J). Pub. L. 109-14, Sec. 9(a)(2)(B)-(D), added subpar. (J), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005. Subsec. (e)(3)(K). Pub. L. 109-20, Sec. 9(a)(2)(B)-(D), added subpar. (K), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part II. Subsec. (e)(3)(L). Pub. L. 109-35, Sec. 9(a)(2)(B)-(D), added subpar. (L), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part III. Subsec. (e)(3)(M). Pub. L. 109-37, Sec. 9(a)(2)(B)-(D), added subpar. (M), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part IV. Subsec. (e)(3)(N). Pub. L. 109-40, Sec. 9(a)(2)(B)-(D), added subpar. (N), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part V. Subsec. (e)(3)(O). Pub. L. 109-42, Sec. 7(a)(2)(B)-(D), added subpar. (O), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part VI. 2004 - Subsec. (b). Pub. L. 108-357, Sec. 868(b)(1), inserted "and penalties" after "taxes" in heading. Subsec. (b)(1). Pub. L. 108-357, Sec. 868(b)(2), substituted "Certain taxes" for "In general" in heading. Pub. L. 108-357, Sec. 301(c)(11), inserted concluding provisions. Subsec. (b)(4)(C). Pub. L. 108-357, Sec. 301(c)(12)(A), inserted "or" at end. Subsec. (b)(4)(D)(iii). Pub. L. 108-357, Sec. 301(c)(12)(B), substituted a period for comma at end. Subsec. (b)(4)(E), (F). Pub. L. 108-357, Sec. 301(c)(12)(C), struck out subpars. (E) and (F) which read as follows: "(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, 2003, and for the period beginning after September 30, 2004, and 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, 2003, and for the period beginning after September 30, 2004, and before October 1, 2005, with respect to a rate equal to 2.8 cents per gallon." Pub. L. 108-310, Sec. 13(c), which directed the amendment of section 9503(b)(4) by inserting "before October 1, 2003, and for the period beginning after September 30, 2004, and" before "before October 1, 2005" in subpars. (E) and (F), was executed to this section, which is section 9503(b)(4) of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. Subsec. (b)(5). Pub. L. 108-357, Sec. 868(a), added par. (5). Former par. (5) redesignated (6). Subsec. (b)(5)(B). Pub. L. 108-310, Sec. 13(a)(3), substituted "June 1, 2005" for "October 1, 2004". Pub. L. 108-280, Sec. 10(a)(3), substituted "October 1, 2004" for "August 1, 2004". Pub. L. 108-263, Sec. 10(a)(3), substituted "August 1, 2004" for "July 1, 2004". Pub. L. 108-224, Sec. 10(a)(3), substituted "July 1, 2004" for "May 1, 2004". Pub. L. 108-202, Sec. 12(a)(3), substituted "May 1, 2004" for "March 1, 2004". Subsec. (b)(6). Pub. L. 108-357, Sec. 868(a), redesignated par. (5) as (6). Subsec. (c)(1). Pub. L. 108-310, Sec. 13(a)(1)(A), (E), substituted "June 1, 2005" for "October 1, 2004" in introductory provisions and "Part V" for "Part IV" in concluding provisions. Pub. L. 108-280, Sec. 10(a)(1)(A), (E), substituted "October 1, 2004" for "August 1, 2004" in introductory provisions and "Part IV" for "Part III" in concluding provisions. Pub. L. 108-263, Sec. 10(a)(1)(A), (E), substituted "August 1, 2004" for "July 1, 2004" in introductory provisions and "Part III" for "Part II" in concluding provisions. Pub. L. 108-224, Sec. 10(a)(1)(A), (E), substituted "July 1, 2004" for "May 1, 2004" in introductory provisions and inserted ", Part II" after "Surface Transportation Extension Act of 2004" in concluding provisions. Pub. L. 108-202, Sec. 12(a)(1)(A), (E), substituted "May 1, 2004" for "March 1, 2004" in introductory provisions and "Surface Transportation Extension Act of 2004" for "Surface Transportation Extension Act of 2003" in concluding provisions. Subsec. (c)(1)(G). Pub. L. 108-202, Sec. 12(a)(1)(B)-(D), added subpar. (G). Subsec. (c)(1)(H). Pub. L. 108-224, Sec. 10(a)(1)(B)-(D), added subpar. (H). Subsec. (c)(1)(I). Pub. L. 108-263, Sec. 10(a)(1)(B)-(D), added subpar. (I). Subsec. (c)(1)(J). Pub. L. 108-280, Sec. 10(a)(1)(B)-(D), added subpar. (J). Subsec. (c)(1)(K). Pub. L. 108-310, Sec. 13(a)(1)(B)-(D), added subpar. (K). Subsec. (c)(2)(A). Pub. L. 108-357, Sec. 301(c)(13), inserted at end of concluding provisions "Clauses (i)(III) and (ii) shall not apply to claims under section 6427(e)." Subsec. (e)(3). Pub. L. 108-310, Sec. 13(a)(2)(A), (E), substituted "June 1, 2005" for "October 1, 2004" in introductory provisions and "Part V" for "Part IV" in concluding provisions. Pub. L. 108-280, Sec. 10(a)(2)(A), (E), substituted "October 1, 2004" for "August 1, 2004" in introductory provisions and "Part IV" for "Part III" in concluding provisions. Pub. L. 108-263, Sec. 10(a)(2)(A), (E), substituted "August 1, 2004" for "July 1, 2004" in introductory provisions and "Part III" for "Part II" in concluding provisions. Pub. L. 108-224, Sec. 10(a)(2)(A), (E), substituted "July 1, 2004" for "May 1, 2004" in introductory provisions and inserted ", Part II" after "Surface Transportation Extension Act of 2004" in concluding provisions. Pub. L. 108-202, Sec. 12(a)(2)(A), (E), substituted "May 1, 2004" for "March 1, 2004" in introductory provisions and "Surface Transportation Extension Act of 2004" for "Surface Transportation Extension Act of 2003" in concluding provisions. Subsec. (e)(3)(E). Pub. L. 108-202, Sec. 12(a)(2)(B)-(D), added subpar. (E). Subsec. (e)(3)(F). Pub. L. 108-224, Sec. 10(a)(2)(B)-(D), added subpar. (F). Subsec. (e)(3)(G). Pub. L. 108-263, Sec. 10(a)(2)(B)-(D), added subpar. (G). Subsec. (e)(3)(H). Pub. L. 108-280, Sec. 10(a)(2)(B)-(D), added par. (H). Subsec. (e)(3)(I). Pub. L. 108-310, Sec. 13(a)(2)(B)-(D), added subpar. (I). 2003 - Subsec. (b)(5)(B). Pub. L. 108-88, Sec. 12(a)(3), substituted "March 1, 2004" for "October 1, 2003". Subsec. (c)(1). Pub. L. 108-88, Sec. 12(a)(1), substituted "March 1, 2004" for "October 1, 2003" in introductory provisions, added subpar. (F), and substituted "Surface Transportation Extension Act of 2003" for "TEA 21 Restoration Act" in concluding provisions. Subsec. (e)(3). Pub. L. 108-88, Sec. 12(a)(2), substituted "March 1, 2004" for "October 1, 2003" in introductory provisions, added subpar. (D), and substituted "Surface Transportation Extension Act of 2003" for "TEA 21 Restoration Act" in concluding provisions. 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)